SHREE SWETAMBAR STHANAKVASI JAIN SHRAVAK SANGH TRUST,BANGALORE vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), BANGALORE

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ITA 330/BANG/2023Status: DisposedITAT Bangalore15 June 2023AY 2023-245 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not consider all the details filed by the assessee and did not provide a reasonable opportunity of being heard. Therefore, the matter was remanded back to the CIT(E) for fresh consideration.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income Tax Act. The CIT(E) denied registration, stating the assessee failed to submit required documents and prove the genuineness of its activities. The assessee contended they had submitted all necessary documents and were not given a proper hearing.

What were the issues?

Whether the CIT(E) properly considered the documents submitted by the assessee and provided a fair opportunity of hearing before denying registration under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI BEENA PILLAI

For Appellant: Smt. Suman Lunkar, C.A
For Respondent: Ms. Neera Malhotra, CIT (DR)
Hearing: 13.06.2023Pronounced: 15.06.2023

per the acknowledgment stamp on the copy placed in the paper book. We note that all the details filed by the assessee has not been looked into and verified by the ld.CIT( E). We also note that reasonable opportunity of being heard to the assessee has also not been provided. Accordingly, we remand this appeal back to the ld.CIT(E). We direct the ld.CIT(E) to call for the details and to grant fair and reasonable opportunity to the assessee of being heard in accordance with law. The ld.CIT(E) is directed to carry out all necessary verification that may be necessary in order to consider the claim of the assessee in accordance with law.

Accordingly grounds raised by the assessee stands allowed for statistical purposes.

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