Bangalore Medical College Alumni Association Vs CIT (ITAT Bangalore)
ITAT Bangalore held that order rejecting application for approval under section 80G of the Income Tax Act passed by CIT(E) under incorrect name has resulted into confusion and procedural irregularity. Hence, matter remanded for fresh adjudication.
Facts- The assessee is a charitable trust operating under the name & style of Bangalore Medical College Alumni Association (BMC Alumni Association). However, the rejection order of approval of application for approval u/s. 80G had been passed by CIT(E) under the incorrect name “Bangalore Medical College”.
Conclusion- Held that the order of rejection passed by the ld. CIT(E) is in the name of “Bangalore Medical College” and not in the name of the Assessee trust “Bangalore Medical College Alumni Association”. Further, ld. A.R. of the assessee drawn our attention that in the course of 80G proceedings before ld. CIT(E), the notices were also erroneously issued in the name of Bangalore Medical College instead ofAlumni Association, Bangalore Bangalore Medical College Alumni Association, thereby leading to confusion and procedural irregularity. This being so, in the interest of justice and fair play and as requested by the ld. A.R. of the assessee, we deem it fit & proper to remit the entire issues in dispute to the file of ld. CIT(E) to decide afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to produce all the documents/records/information/financials/reports in support of its claim or as required by ld. CIT(E) for proper adjudication. It is ordered accordingly.
