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TMI Blog2021 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT: This appeal by the assessee is against the order dated 24.04.2020 of the CIT(A)-14, Bengaluru, relating to assessment year 2016-17. 2. The assessee is a charitable trust and is registered under section 12A of the Income Tax Act, 1961 (hereinafter called 'the Act') vide certificate of registration issued by CIT(A), Karnataka - II, Bengaluru, dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) reads as follows: "(6) In this section where any income is required to be applied or accumulated or set apart for application, then, for such purposes the income shall be determined without any deduction or allowance by way of depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in the same or any other previo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of income in the year of acquisition. It appears that the appeal of the assessee was listed for hearing before the CIT(A) on 18.03.2020 and thereafter it was adjourned to a date in the month of April. Learned Counsel brought to our attention email communication sent by the AR of the assessee Shri. Vinayaka Hegde to the office of the CIT(A), requesting for adjournment on the ground that due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not have proper opportunity of being heard before the CIT(A). The Assessee has given the list of fixed assets on which depreciation was claimed by the assessee and the chart at pages 84 and 85 of the Paper Book together with page 86 of the Paper Book detailing as to how the value of fixed assets were not claimed as application of income in the year of acquisition. This has not been c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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