BHAVIP PRATAP PRATISTHAN,UDAIPUR vs. CIT(E), JAIPUR

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ITA 162/JODH/2020Status: HeardITAT Jodhpur02 November 2022AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that there was a reasonable cause for the assessee's inability to furnish the required details due to the Covid-19 pandemic. Therefore, the orders of the CIT(E) were set aside to provide an opportunity for fresh examination.

What were the facts?

The assessee sought registration under Section 12AA and recognition under Section 80G of the Income Tax Act. The CIT(E) rejected these applications for non-furnishing of details, citing the Covid-19 pandemic as a reason for non-compliance.

What were the issues?

Whether the CIT(E) was justified in rejecting the applications for registration and recognition without considering the impact of the Covid-19 pandemic on the assessee's ability to comply.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI B. R. BASKARAN & SHRI SANDEEP GOSAIN

For Respondent: Smt. Alka Rajvanshi Jain
Hearing: 02/11/2022

Assessee By Sh. Shrawan Kumar Gupta (Adv.) Revenue By Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 02/11/2022 Date of 02/11/2022 Pronouncement O R D E R PER: B.R. BASKARAN, AM Both the appeals filed by the assessee are directed against the orders passed by ld. CIT(Exemption), Jaipur dated 17/09/2020. The appeal numbered as 12AA of the Act. The other appeal relates to rejection of recognition sought u/s 80G of the Act.

2 & 163/Jodh/2020 Bhavip Pratap Pratisthan vs. CIT(E) 2. The ld. Counsel appearing for the assessee submitted that the ld. CIT(E) sought for details from the assessee and also provided final opportunity during the Covid period and hence the assessee could not comply with notices issued by ld. CIT(E) and also could not furnish the details called for. Accordingly, the ld. AR submitted that the matter may be restored to the file of ld. CIT(E) for examining the applications of the assessee afresh.

3.

We heard ld. DR and perused the record. We notice that ld. CIT(E) has rejected the applications filed by the assessee on the reasoning that the assessee has not furnished the details called for by him. Having regard to the submissions made by ld. AR, we are of the view that there was reasonable cause for the assessee in not furnishing the details that were called for Ld CIT(E). Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with an opportunity to furnish various details. Accordingly, we set aside the order passed by ld. CIT(E) and restore all the issues to his file with the direction to examine the applications filed by the assessee afresh in accordance with law. The ld. CIT(E) should also provide adequate opportunity of being heard to the assessee.

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