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Income Tax Appellate Tribunal, ‘C’ BENCH, BENGALURU
Before: SHRI VIJAY PAL RAO & SHRI INTURI RAMA RAO
Date of hearing : 25/09/2017 Date of pronouncement : 28/09/2017 O R D E R Per INTURI RAMA RAO, AM :
: This is an appeal filed by the assessee directed against the order passed by the Commissioner of Income- tax(Exemptions)[‘CIT(Exemptions) for short’] u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] dated 30/09/2016.
The assessee raised the following grounds of appeal:
3. Briefly facts of the case are that the assessee is a trust duly registered under the provisions of the Trust Act with Sub- Registrar, Mysore. The said trust was formed for the purpose of imparting education. The assessee-trust applied for registration u/s 12AA before the CIT(Exemptions), Bengaluru. During the course of proceedings before the CIT(Exemptions), the assessee- trust filed detailed explanation vide letter dated 12/08/2016 and subsequently copy of the re-constituted deed executed on 28/09/2016 duly registered with the office of the Sub-Registrar on 29/09/2016 were e-mailed to the CIT(Exemptions). However, the CIT(Exemptions) rejected registration u/s 12AA of the Act vide order dated 30/09/2016 on the ground that the assessee had not furnished details as called for. It was submitted that the finding of the CIT(Exemptions) was contrary to facts and therefore, prayed that the matter may be remitted back to & 2233/Bang/2016 Page 3 of 4 the file of the CIT(Exemptions) for fresh consideration in accordance with law. On the other hand, learned Departmental Representative pointed out that the assessee-trust failed to comply with notice issued by the office of the CIT(Exemptions before the specified date and information was filed after the specified date in the notices issued and it is not a matter requiring remand to the file of the CIT(Exemptions).
4. We heard rival submissions and perused the material on record. The only issue in the present appeal is whether the CIT(Exemptions) was justified in rejecting the application for registration on the ground that the assessee had not complied with notice issued. During the course of hearing of the appeal, learned AR of the assessee demonstrated that the assessee had complied with all the notices though belatedly. Therefore, in our considered opinion, it is a fit case to remand the matter to the file of the CIT(Exemptions) with a direction that the application may be considered afresh in accordance with law.
In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes. : 6. In this appeal, the assessee challenges the rejection of approval u/s 80G of the Act. Since in the assessee’s appeal in against rejection of registration u/s & 2233/Bang/2016 Page 4 of 4 12AA of the Act, the matter was remanded back to the file of the CIT(Exemptions) for parity of same reasoning, we remit this issue also to the file of the CIT(Exemptions) for fresh consideration in accordance with law.
In the result, the appeal is treated as partly allowed for statistical purposes.