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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.
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.
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.
This assessee’s appeal is treated as allowed for statistical purposes in above terms.
Order pronounced in the open court on 12th July, 2021