Income Tax Appellate Tribunal - Bangalore
Shree Shantinathji Jain Shwetambar ... vs The Commissioner Of Income ... on 8 November, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
"C'' BENCH : BANGALORE
BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND
SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER
ITA No.1137/Bang/2019
Assessment year : 2018-19
Shree Shantinathji Jain Shwetambar, Vs. The Commissioner of Income-tax
Murtipujak Trust, (Exemptions),
No.448, 7th Main, 7th Block, Bengaluru
Jayanagar.
Bengaluru-560 011.
PAN - AARTS 9001 N
APPELLANT RESPONDENT
Appellant by : Shri H.N Khincha, C.A
Respondent by : Shri Pradeep Kumar, CIT (DR)
Date of hearing : 06.11.2019
Date of Pronouncement : .11.2019
ORDER
Per B.R. Baskaran, Accountant Member
The appeal filed by the assessee is directed against the order dated 24/4/2019 passed by ld CIT(E) rejecting the application filed by the assessee seeking registration u/s 12AA of the Act.
2. We heard the parties and perused the record. The assessee has filed application in prescribed Form No.10A on 30/10/2018 before the ld CIT(E), Bengaluru seeking registration u/s 12AA of the Act. While examining the application of the assessee, the ld CIT(E) has called for certain details. Since the assessee did not respond to ITA No.1137 /Bang/2019 Page 2 of 4 the notice issued by the ld CIT(E), the ld CIT(E) rejected the application of the assessee for non compliance.
3. The ld AR submitted that the ld CIT(E) issued letter dated 27/3/2019 calling for various details and has given time up to 10/4/2019 only for furnishing them. One of the requirements of the letter is amendment of trust deed of the assessee by incorporating/modifying certain clauses. The assessee could carry out amendments to the trust deed only on 24/4/2019 and hence the assessee could not respond to the letter issued by ld CIT(E) before 10/4/2019. However the ld CIT(E), without providing for further opportunity, has rejected the application filed by the assessee. Accordingly he prayed that the order passed by ld CIT(E) may be set aside and the assessee may be provided with one more opportunity to furnish all the details.
4. We heard ld DR and perused the record. Having regard to the submissions made by ld AR, in the interest of natural justice, we agree with the prayer made by ld AR. Accordingly we set aside the order passed by ld CIT(E) and direct him to process the application of the assessee afresh in accordance with the law. The assessee is also directed to cooperate with the ld CIT(E) by furnishing all the details that may be called for by him.
ITA No.1137 /Bang/2019 Page 3 of 45. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 8th November, 2019.
Sd/- Sd/-
(Pavan Kumar Gadale) (B.R Baskaran)
Judicial Member Accountant Member
Bangalore,
Dated, 8th November, 2019.
/ vms /
Copy to:
1. The Applicant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR, ITAT, Bangalore.
6. Guard file
By order
Asst. Registrar, ITAT, Bangalore.
ITA No.1137 /Bang/2019
Page 4 of 4
1. Date of Dictation .............................................
2. Date on which the typed draft is placed before the dictating Member .........................
3. Date on which the approved draft comes to Sr.P.S ...................................
4. Date on which the fair order is placed before the dictating Member ....................
5. Date on which the fair order comes back to the Sr. P.S. .......................
6. Date of uploading the order on website...................................
7. If not uploaded, furnish the reason for doing so ................................
8. Date on which the file goes to the Bench Clerk .......................
Dictation note enclosed
9. Date on which order goes for Xerox & endorsement..........................................
10. Date on which the file goes to the Head Clerk .........................
11. The date on which the file goes to the Assistant Registrar for signature on the order .....................................
12. The date on which the file goes to dispatch section for dispatch of the Tribunal Order ...............................
13. Date of Despatch of Order.
.....................................................
14. Dictation note enclosed ................................................