TaxTMI 
TaxTMI 
2020 (6) TMI 668
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....'), and assessee's request for recognition under section 80G of the Act. Both these appeals were heard together and are being disposed of by way of this common order for the sake of convenience. 3. The grounds raised by the assessee are as under: a. ITA NO. 2470/Bang/2019:- 1. The Order of the learned Commissioner of Income-tax (Exemptions), Bengaluru passed under section 12AA(1)(b)(ii) 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 Co....
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....te or substitute 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. 3. It was submitted by learned AR of the assessee that the assessee made a request for registration under section 12AA of the Act on 21.05.2019 but the first notice was issued by learned CIT(E) only on 29.10.2019 for compliance on 08.11.2019. He submitted that this is true that because of various reasons, compliance could not be made by the assessee before CIT (E) on this date and the order was passed by learned CIT(E) on 28.11.2019. He submitted that it is true that the assessee could not make co....
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....ng reasonable opportunity of being heard to the assessee. Learned DR of the Revenue supported the order of CIT(E) and he submitted that since notice was issued by CIT (E) and no compliance was made by the assessee and therefore, the order of learned CIT(E) should be confirmed. 4. We have considered the rival submissions. We find that both the requests for registration under section 12AA and recognition under section 80G of the Act were filed by the assessee on 21.05.2019 and the notice in respect of assessee's request for registration under section 12AA of the Act was issued by learned CIT(E) on 29.10.2019 and the notice in respect of proceedings under section 80G of the Act was issued by learned CIT(E) on 05.11.2019 and date of hearing in....