VOLUNTARY INTEGRATION FOR EDUCATION AND WELFARE OF SOCIETY,GOPALPUR vs. CIT (EXEMPTION), HYDERABAD

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.165/CTK/2023 (ननधाारण वषा / Assessment Year : NA) Voluntary Integration For Vs CIT(Exemption), Hyderabad Education And Welfare of Society Gopalpur, Ganjam, Odisha PAN No. :AABTV 0563 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Sabat, CA राजस्व की ओर से /Revenue by : Dr. Abani Kanta Nayak, CIT-DR सुनवाई की तारीख / Date of Hearing : 28/11/2023 घोषणा की तारीख/Date of Pronouncement : 28/11/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Hyderabad, dated 26.04.2023, passed in DIN & Notice No.ITBA/EXM/F/EXM45/2023-24/1052354092(1), in respect of denial of the registration u/s.12AB of the Act. 2. It was submitted by the ld. AR that the assessee had filed an application in Form No.10AB seeking registration u/s.12AB of the Act. It was the submission that the details have been called for from the assessee and the assessee had submitted the details also. It was the submission that the ld. CIT(E) without considering the documents submitted but on account of typographical error on the part of the assessee, rejected the assessee’s application as infructuous. It was the

2 ITA No.165/CTK/2023 submission that the assessee may be granted another opportunity to submit proper clarification before the ld. CIT(E). 3. In reply, ld. DR vehemently supported the order of the ld. AO and ld. CIT(A). 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(E) shows that the ld. CIT(A) has mentioned that the assessee has opted for the wrong section code while filing the Form 10A by opting the Section 12A(1)(ac)(vi) instead of 12A(1)(ac)(i) of the Act. Admittedly, the ld. CIT(E) could have granted the assessee an opportunity to rectify the defects. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. CIT(E) to grant the assessee adequate opportunity to represent its case. The ld. CIT(E) must in the interest of justice, grant the assessee opportunity to rectify the defects if any that is found in the application and should not use such typographical mistake as a tool for summary rejection of the application. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 28/11/2023.

Sd/- Sd/- (GIRISH AGRAWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 28/11/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Voluntary Integration For Education And Welfare of Society Gopalpur, Ganjam, Odisha 2. प्रत्यथी / The Respondent-

3 ITA No.165/CTK/2023 CIT(Exemption), HyderabaD आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack