M/S ICAT EDUCATION TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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ITA 1979/BANG/2018Status: DisposedITAT Bangalore07 December 2018AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT (Exemptions) order did not address the documents submitted by the assessee. Therefore, the matter was remanded back to the CIT (Exemptions) for fresh consideration after providing an opportunity of hearing to the assessee.

What were the facts?

The assessee trust was denied registration under Section 12AA by the CIT (Exemptions). The CIT (Appeals) upheld this decision. The assessee argued that documents were filed and not considered, while the revenue contended that necessary documents were not produced before the CIT (Exemptions).

What were the issues?

Whether the CIT (Exemptions) properly considered the documents submitted by the assessee before denying registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BENGALURU BENCH B, BENGALURU

Before: SHRI. A. K. GARODIA

For Appellant: Shri. R. Subramanian, CA

v. Commissioner of Income-tax (Exemption), Bengaluru .. Respondent Assessee by : Shri. R. Subramanian, CA Revenue by : Smt. Neera Malhotra, CIT - DR Heard on : 27.11.2018 Pronounced on : 07.12.2018 O R D E R

PER LALIET KUMAR, JUDICIAL MEMBER :

1.

The assessee has filed the present appeal feeling aggrieved by the order of the CIT (Exemptions), Bengaluru, dt.15.05.2018, wherein registration u/s.12AA of the Act was denied.

ITA.1979/Bang/2018 Page - 2 The assessee has raised the following grounds of appeal :

2.

It was the case of the assessee that the assessee has fully participated in the proceedings before the CIT (Exemptions). However the CIT (Exemptions) without considering the documents filed by the assessee has denied the registration. Being aggrieved by the order of denial of registration, assessee filed appeals before the CIT (A), who has upheld the order of the CIT (Exemptions). Being further aggrieved, assessee is in appeal before us.

3.

The Ld. AR has drawn our attention to the income and expenditure statement, letter dt.15.02.2018 and certificate u/s.13(1)(3), as also the trust deed filed before us.

4.

On the other hand the Ld. DR has submitted that as per para 2 and 3, the assessee has failed to produce the documents before the CIT (Exemptions), at the time of proceedings before him and ITA.1979/Bang/2018 Page - 3 therefore the CIT (Exemptions) did not have any option but to deny the exemption in the absence of the requisite information.

5.

We have heard the rival contentions and perused the material on record. As is emanating from the record, after the receipt of the notice from the CIT (Ex), the assessee had filed certain documents like trust deed, income and expenditure account etc., to show the nature of activities of the trust. However the order passed by the CIT (Ex) is conspicuously silent on all these aspects and none of the documents furnished by the assessee has not been considered. In the light of the above, we deem it appropriate to remand the matter back to the file of the CIT (Ex), with a direction to consider the application of the assessee denovo, after granting opportunity of being heard to the assessee. The assessee is also directed to cooperate and furnish all information sought by the CIT (Ex), within the time frame specified.

6.

In the result, appeal of the assessee is allowed for statistical purpose.

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