HOLY CROSS EDUCATIONAL TRUST,TRICHY vs. CIT(EXEMPTIONS), CHENNAI

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ITA 749/CHNY/2023Status: DisposedITAT Chennai25 July 2023AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the principle of natural justice, restored the matter to the CIT (Exemptions) for fresh consideration. The assessee was directed to substantiate its case.

What were the facts?

The assessee, an educational trust, filed an appeal against the denial of registration under Section 80G(5). The assessee did not appear before the registration authority and failed to provide required information, leading to the rejection of their application.

What were the issues?

Whether the assessee was denied a fair opportunity to present its case for registration under Section 80G(5) and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

2.

The Registry has noted delay of 185 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the Managing Trustee. Considering the fact that the assessee is a Trust, we condone the delay and admit the appeal for adjudication on merits. The assessee is aggrieved by denial of registration u/s 80G(5).

3.

Upon perusal of paras-4 to 7 of impugned order, it could be seen that the assessee did not appear before registration authority and failed to file the requisite information / documents which resulted into rejection of application.

4.

Keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the matter of registration is restored back to the file of Ld. CIT(exemptions) for fresh consideration with a direction to the assessee to substantiate its case. 5. The appeal stand allowed for statistical purposes. Order pronounced on 25th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF

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