DR. NORMAN TUNNEL HOSPITAL,JOWAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA

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ITA 37/GTY/2021Status: DisposedITAT Guwahati23 May 2023AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter back for fresh adjudication. The assessee was directed to provide necessary documents and the CIT(E) was instructed to provide a proper opportunity of being heard.

What were the facts?

The assessee hospital applied for registration under Section 10(23C)(via) of the Income Tax Act. The CIT(E) rejected the application ex-parte without providing a fair opportunity to the assessee to file necessary documents.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration without providing a proper opportunity to the assessee to present its case and documents.

Which sections of the Income-tax Act were involved?

Section 10(23C)(via),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA

Before: DR. MANISH BORAD & SRI SONJOY SARMA

order

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