Case Law Details
ACIT Vs Blind Peoples Association India (ITAT Ahmedabad)
The learned Counsel for the assessee has taken us through the relevant documents placed in the paper-book to point out that the proper and sufficient opportunity was not afforded by the Assessing Officer to the assessee during the course of assessment proceedings to furnish specifically the details and documents in respect of corpus donation of Rs.5,39,59,121/- received during the year under consideration; and, keeping in view the same, we find merit in the contention of the learned Counsel for the assessee that the learned CIT(A) was fully justified in admitting the additional evidences produced by the assessee-trust in support of its case on the issue under consideration relating to exemption on account of corpus donation of Rs.5,39,59,121/- as per clause (d) of sub-rule (1) of Rule 46A of the Income-tax Rules, 1962. Even the learned DR has not raised any contention to dispute this position. He however has contended that the learned CIT(A), after having admitted the additional evidences, should have allowed reasonable opportunity to the Assessing Officer to examine the said evidences as per sub-rule (3) of Rule 46A of the Income-tax Rules, 1962. As specifically provided in sub-rule (3) of Rule 46A of Income-tax Rules, the CIT(A) shall not take into account any evidence produced under sub-rule (1) unless the Assessing Officer has been allowed a reasonable opportunity to examine the same. Since no such opportunity was allowed by the learned CIT(A) to the Assessing Officer in the present case to examine the additional evidences produced by the assessee and admitted by him, we set aside the impugned order of learned CIT(A) deleting the addition made by the Assessing Officer on account of corpus donation by relying on the additional evidences and restore the matter to the file of the Assessing Officer for deciding the same afresh on merit after examining the additional evidences filed by the assessee and after giving the assessee proper and sufficient opportunity of being heard.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is preferred by the Revenue against the order of learned Commissioner of Income-Tax (Appeals)-9, Ahmedabad (“CIT(A)” in short) dated 09.03.2020 on the following grounds:-
1. Whether, the ld. CIT(Appeals) has erred in the law and on facts in allowing the exemption u/s 11(1)(d) of the Act on the basis of the evidences and cross verification carried out by him, though the same were not produced before the Assessing Officer during the course of assessment proceedings.
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