ANANDA SOCIAL AND EDUCATIONAL TRUST,BANGALORE vs. DY.DIT, BANGALORE

ITA 917/BANG/2014Status: DisposedITAT Bangalore31 July 2015AY 2001-0219 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the AO violated the principle of natural justice by denying the assessee access to crucial documents and information, including reasons for reopening the assessment and survey reports. This denial deprived the assessee of a reasonable opportunity to present its case.

What were the facts?

The assessee, M/s Ananda Social & Educational Trust, is in its second round of litigation concerning denial of exemption and additions to its income. The case was remanded by the High Court to the Assessing Officer (AO) for re-examination due to changes in circumstances, specifically the non-availability of registration under Section 12A.

What were the issues?

Whether the AO violated the principles of natural justice by denying the assessee access to relevant documents and information during reassessment proceedings? Whether the assessee was provided with adequate opportunity to inspect records and receive reasons for reopening the assessment?

Which sections of the Income-tax Act were involved?

Section 10(22),Section 11,Section 12A,Section 12AA,Section 147,Section 148,Section 143(2),Section 131

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘C’

Before: SHRI VIJAYPAL RAO & SHRI JASON P BOAZ

For Appellant: Shri S Sukumar, Advocate
For Respondent: Dr. Shankar Prasad K, JCIT

PER BENCH :

These six appeals by the assessee are directed against the composite order dated 5/5/2014 of Commissioner of Income-tax (Appeals) – VI for the assessment year 1996-97 to 2001-02. ITA Nos.912 - 917/B/14 2

2.

The assessee has raised common grounds in these appeals except the quantum of addition varies in different assessment year. The grounds raised for the assessment year 1996-97 are as under:

I. Denial of opportunity/violation of principle of natural justice:

1.

The CIT(A) erred in confirming that no adequate opportunity was granted by the AO even though there is no time limit to give effect to the Hon’ble High Court’s order.

2.

The CIT(A) is

The order continues below.

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