SRI BALAJI EDUCATIONAL RURAL AND URBAN DEVELOPMENTS SOCIETY,KURNOOL vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

PDF · subscribers
ITA 1719/HYD/2019Status: DisposedITAT Hyderabad12 July 20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the case to the CIT(Exemptions) for a fresh examination. The assessee was granted three opportunities to appear and present relevant evidence.

What were the facts?

The assessee's application for Section 12AA registration was rejected by the CIT(Exemptions) because the assessee failed to appear for hearings, making it impossible to rectify issues with its trust deed. The CIT's order was passed without the assessee being able to present its case.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the registration application without affording the assessee adequate opportunity to rectify its trust deed and present its case.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” : HYDERABAD

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

O R D E R PER S.S.GODARA, J.M. :

This assessee’s appeal arises from the CIT(Exemptions)- Hyderabad’s order dated 19-09-2019 passed in F.No.CIT(E)/Hyd/194(03)/12A/2018-19 in proceedings u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

2.

It transpires at the outset that the CIT(Exemptions)’s order under challenge has declined the assessee’s Section 12AA registration after recording its failure to be served through the postal department thereby making him unable to :- 2 -: ITA No. 1719/Hyd/2019 rectify its object clauses in the trust deed as well as all other ancillary issues.

3.

We therefore restore the assessee’s instant case back to the CIT(Exemptions) for fresh examination as per law within three effective opportunities of hearing. The assessee or its authorised representative shall appear before the CIT(Exemptions) on or before 31-10-2021 along with all the relevant evidence; at its own risk and responsibility.

4.

This assessee’s appeal is treated as allowed for statistical purposes in above terms.

Order pronounced in the open court on 12th July, 2021

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →