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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Both the appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 14.10.2022 and 17.11.2022, challenging therein the rejection of the application for registration u/s 12A ex-parte qua the assessee.
2 & 255/Asr/2022 Jolly’s Soothing Era Foundation v. ITO 2. The sole issue involved in both the appeals pertaining to rejection of registration u/s 12A of the Act on identical facts, hence both the appeals are adjudicated simultaneously for the sake of brevity.
The assessee society has been provisionally registered u/s 12A(1)(ac)(iii) vide registration number AAECJ5199CF20213 dated 02.10.2021, copy of 10AC attached (APB pg. no. 3 to 5). The assessee has applied for permanent registration u/s 12A vide application 18.04.2022 in form 10AB. The PCIT issued questionnaire on 02.09.2022 for filing documents by the assessee, however, the assessee has applied adjournment application (APB pg. no. 8 & 9) seeking adjournments for preparation of documents to be furnished. The ld. PCIT has rejected the adjournment application of the assessee and rejected application filed for registration u/s 12A ex-parte qua the assessee.
The ld. counsel of the assessee has submitted that the ld. PCIT has neither considered the adjournment application nor has given any reasons for rejection of adjournment application filed for seeking time to file requisite information in response to the letter issued by the ld. PCIT. Again, the ld. PCIT has rejected second adjournment application stating therein that no adjournment was made before him which is factually incorrect as evident from the screenshot of the adjournment application placed on record (APB pg. no. 8 & 9). The ld. counsel requested that this case may be remanded back to the ld. PCIT for fresh consideration of the matter on merits after granting opportunity of being heard. The Ld. DR has no objection to the request of the Ld. AR.
3 & 255/Asr/2022 Jolly’s Soothing Era Foundation v. ITO 5. Having heard both the sides and perusal of record and the written paper book filed by the assesse, it is admitted fact, that the appellant has filed adjournment application dated 24th Sept., 2022 and 5th Oct., 2022 which appears to have not been received in the office of the PCIT due to technical glitches on the departmental portal. In view of principles of natural justice, we consider it deem fit to remand back the matter to the file of the PCIT(Exemptions) to adjudicate the issue of registration u/s 12A afresh as per law after considering the submission of the assessee after granting adequate opportunity of being heard. No doubt, the appellant shall cooperate in the fresh proceeding before the PCIT.
In the result, both the appeals of the assessee are allowed for statistical purpose.
Order pronounced in the open court on 02.03.2023