GREEN VIDYAPITH EDUCATION SAMITI,DEHRADUN vs. CIT(EXEMPTION), LUCKNOW

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ITA 105/DDN/2019Status: DisposedITAT Dehradun21 September 2023AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given sufficient opportunity of hearing and that the ends of justice require the assessee to be given a chance to contest on merits. The matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee applied for registration under Section 12A(a) of the Income Tax Act, 1961, which was dismissed by the CIT(Exemption). The assessee did not appear for the hearing, and the CIT(E) proceeded ex-parte.

What were the issues?

Whether the assessee was provided with adequate opportunity of hearing before the dismissal of its registration application. Whether the CIT(E) rightly proceeded ex-parte without granting sufficient time.

Which sections of the Income-tax Act were involved?

Section 12A(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. SHAMIM YAHYA & SH. ANUBHAV SHARMA

Hearing: 21.09.2023Pronounced: 21.09.2023

PER ANUBHAV SHARMA, JM:

1.

The assessee has filed an application for registration u/s 12A(a) of the Income Tax Act, 1961 on 12.12.2018 with the C.I.T.(Exemption), Lucknow which was dismissed.

2.

Heard and perused the record.

3.

Non-appeared for the appellant at the time of hearing and notices have been issued earlier occasions also. Ld. DR supported the findings of Ld. CIT(E) submitting that the genuineness of activities were not established, therefore, the application was rightly rejected.

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