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TMI Blog2020 (2) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ailure on the part of the assessee to produce complete details at the original assessment stage. The crux of the findings of the Ld. CIT(A) clearly show that Ld. CIT(A) was satisfied with the explanation of assessee that it is not a fit case of reopening of the assessment, though no specific operative finding have been given in this regard. Ultimately, the Ld. CIT(A) allowed the appeal of assessee. Since assessee has raised point of reopening of the assessment and find merit before the Ld. CIT(A), therefore, it would show that the grounds of appeal raised by the assessee for reopening of the assessment has also been allowed. The Revenue has taken adjournment on 08.07.2019 seeking time to file revised ground of appeal. Though the revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-40, New Delhi, Dated 15.09.2015, for the A.Y. 2007-2008, challenging the Order of the Ld. CIT(A) in allowing the appeal of assessee despite the fact that assessee had failed to comply with precondition mentioned in Rule 5D of the Income Tax Rules, 1962 for Registration under section 35(1)(ii) of the I.T. Act, 1961. 2. We have heard the Learned Representative of both the parties and perused the findings of the authorities below. 3. Briefly the facts of the case are that the original assessment was completed under section 143(3) of the I.T. Act, 1961, Dated 29.12.2009 at the NIL returned income. The return declaring NIL income was filed on 31.10.2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income. The assessee submitted before A.O. that all the details as desired for reopening of the assessment have been furnished, therefore, there is no default in terms of substantial compliance of Law as the list of donees and application of fund for scientific research were filed before completion of the assessment before A.O. It is only a technical cum- procedural default only in terms of providing details of donations at a later date in the course of the assessment proceedings. The A.O, however, did not accept the contention of assessee and completed the assessment at ₹ 16.87 crores. 3.2. The assessee challenged the reopening of the assessment as well as addition on merits before the Ld. CIT(A). 4. The assessee contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s allowed the appeal of assessee. The operative portion of the Order of the Ld. CIT(A) in paras 4.19 to 5 are reproduced as under : 4.19. I have considered the order of the AO and the submissions of the assessee and I find considerable merit in the submissions of the assessee. The main grievance or contentions of the Appellant is twofold. Firstly, the ITO(E) was wrongly invoked the jurisdiction u/s 148 to reopen the already completed assessment u/s 143(3) and secondly that technical non compliance cannot run down substantial entitlement under the law. 4.20. From the facts, it emerges that the Appellant is a scientific research association entitled to income exemption u/s 10(21) of the IT Act and also registered u/s 35(1)(i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Honorable Supreme Court and accordingly the addition of ₹ 16,87,53,200/- made by the AO during the reassessment u/s 147/143(3) is deleted. 5. In the result, the appeal of the assessee is allowed. 5. The Ld. D.R. relied upon the Order of the A.O. and submitted that since compliance of the Law was not made and list of donors etc., were not filed with the return of income, therefore, addition was wrongly deleted by the Ld. CIT(A). The Ld. D.R. submitted that though the Revenue filed revised grounds of appeal, but, no ground have been taken by the Revenue again challenging the quashing of the reopening of the assessment. 6. On the other hand, Learned Counsel for the Assessee reiterated the submissions made before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been given in this regard. Ultimately, the Ld. CIT(A) allowed the appeal of assessee. Since assessee has raised point of reopening of the assessment and find merit before the Ld. CIT(A), therefore, it would show that the grounds of appeal raised by the assessee for reopening of the assessment has also been allowed. The Revenue has taken adjournment on 08.07.2019 seeking time to file revised ground of appeal. Though the revised grounds are filed, but, again no ground have been taken to challenge the quashing of the reassessment proceedings in the matter. The assessee for abundant precaution has filed application under Rule 27 of the I.T. Rules. The crux of the findings of the Ld. CIT(A) clearly show that it is a case of mere change ..... X X X X Extracts X X X X X X X X Extracts X X X X
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