SRI. PRASANNA VEERANJANEYA SEVA TRUST,BANGALORE vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), BANGALORE

Present appeal of the assessee is arising from the order of ld. CIT(Exemption), Bangalore dated 26.9.2024 having DIN & Order No.ITBA/EXM/F/EXM45/2024-25/1069120848(1) and it relates to denial of exemption u/s 80G of the Act.

Brief facts of the case are that assessee is a Trust and engaged in Charitable activities as found mentioned in the trust deed annexed in Paper Book at Page Numbe-16. The assessee has applied for permanent registration for obtaining the certificate u/s 80G of the Income Tax Act, 1961 (in short “The Act”). It is not in dispute that Sri Prasanna Veeranjaneya Seva Trust, Bangalore Page 2 of 3 the assessee has already been granted permanent registration u/s 12A of the Act. For the impugned proceedings the ld. CIT(Exemption) issued two notices to the assessee dated 26.7.2024 and 20.8.2024. These notices of the ld. CIT(Exemption) remained un-complied with by the assessee and hence, the ld. CIT(Exemption) dismissed the request of the assessee for granting the registration u/s 80G of the Act.

Aggrieved with the order of ld. CIT (Exemption), assessee has come up in appeal before us and raised number of grounds. However, the main prayer of the counsel for the assessee is that an opportunity of being heard may kindly be granted to the assessee for representing his case before the ld. CIT(Exemption).

The ld. D.R. appearing on behalf of the revenue relied upon the order of ld. CIT(Exemption).

After considering the rival submissions, we observe that it is a case where two notices issued by ld. CIT (Exemption) remained un- complied with by the assessee. The contention of the assessee is that it has uploaded the requisite details before the ld. CIT (Exemption) and the same were not considered at all. Considering the facts and circumstances of the case, we are of the view that one more opportunity for representing his case before the CIT(E) is to be granted to the assessee. Accordingly, we restore the matter to the file of ld. CIT(Exemption) for deciding the application of the assessee with respect to the grant of registration u/s 80G of the Act in accordance with law. Needless to say that the Ld CIT(E) will afford meaningful opportunity to the assessee before passing any order.