BODY & ORGAN DONATION SOCIETY OF INDIA (BODI),CUTTACK vs. CIT (EXEMPTION), HYDERABAD

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ITA 100/CTK/2023Status: DisposedITAT Cuttack26 June 2023AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application based on non-submission of mandatory documents, while the assessee claimed they were not served. In the interest of justice, the assessee was granted one more opportunity to present their case and evidence.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) for non-submission of Form-10AC and URN. The assessee contended that these documents were not issued or served, and they were not granted a proper hearing.

What were the issues?

Whether the rejection of registration application was justified without proper issuance and service of mandatory documents to the assessee, and if adequate opportunity of hearing was provided.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 26/06/2023Pronounced: 26/06/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad, dated 11/03/2023, passed in DIN & Oder No.ITBA/EXM/F/EXM45/2022-23/1050630810(1), for the assessment year 2022-2023.

3.

It was submitted by ld AR that the ld CIT(E) was not justified to reject the application for registration u/s.12AA of the Act on the ground of non-submission of “Form-10AC and URN” issued by the CPC, particularly when “Form-10AC and URN” has not been issued and served on the assessee. It was also the submission that proper opportunity of hearing was not granted to the assessee. It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal.

4.

In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the impugned order. It was submitted that the order passed by the CIT(E) deserves to be upheld.

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