TMI Blog2020 (6) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... e the only notice dated 29.10.2019. Under these facts, we find force in the submissions of learned AR of the assessee that reasonable opportunity of being heard was not provided by learned CIT(E) and therefore, we set aside both the orders of learned CIT(E) and restore the matter back to his file for a fresh decision, after providing reasonable opportunity of being heard to the assessee. In view of this decision, we make no common on merit. Appeals of the assessee are allowed for statistical purposes. - ITA Nos.2470/Bang/2019, ITA Nos. 2471/Bang/2019 - - - Dated:- 26-6-2020 - Shri A. K. Garodia, Accountant Member And Shri Pavan Kumar Gadale, Judicial Member For the Assessee : Shri. Ravishankar, Advocate For the Revenue : Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itute any of the grounds urged above. 6. In the view of the above and other grounds that may be urged at the time of the hearing of the appeal, the appellant prays that the appeal may be allowed in the interest of justice and equity. b. ITA NO. 2471/Bang/2019:- 1. The Order of the learned Commissioner of Income-tax (Exemptions), Bengaluru passed under section 80G(vi) of the Act is opposed to law, equity, weight of evidence, probabilities and the facts and circumstances in the Appellant's case. 2. The learned Commissioner of Income Tax (Exemptions), Bengaluru erred in rejecting the application of the Appellant without affording adequate opportunity on the facts and circumstances of the case. 3. The learned Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the application was filed by the assessee and since in the present case, application was filed on 21.05.2019, the last date of passing the order by learned CIT(E) under section 12AA of the Act was 30.11.2019 and first notice of hearing was issued by learned CIT(E) on 29.10.2019 fixing the date of hearing on 08.11.2019 and the order was passed by learned CIT(E) on 28.11.2019. He submitted that since sufficient opportunity of hearing was not provided by learned CIT(E), the matter should be restored back to his file for a fresh decision after providing reasonable opportunity of being heard to the assessee. Regarding the assessee s request for recognition under section 80G of the Act also, his submission was similar. He Pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 12AA of the Act and therefore, the last date for passing the order under section 12AA of the Act was 30.11.2019 and learned CIT(E) has taken more than 5 month to issue the only notice dated 29.10.2019. Under these facts, we find force in the submissions of learned AR of the assessee that reasonable opportunity of being heard was not provided by learned CIT(E) and therefore, we set aside both the orders of learned CIT(E) and restore the matter back to his file for a fresh decision, after providing reasonable opportunity of being heard to the assessee. In view of this decision, we make no common on merit. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Pronounced in the open court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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