SRI SRINIVASA PERUMAL PODHU ARANILAYAM,CHENNAI vs. CIT (EXEMPTION), CHENNAI
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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI
Before: SHRI V. DURGA RAO, HON’BLE & SHRI MANJUNATHA. G, HON’BLE
आदेश / O R D E R PER MANJUNATHA.G, AM: This appeal filed by the assessee is directed against the order of the
Commissioner of Income Tax (Exemptions), Chennai, dated 20.02.2023,
and pertains to assessment year 2022-23.
The brief facts of the case are that the assessee herein is a registered
Trust, created on 25.02.1998 with the objects of providing relief of poor,
education, and other religious & charitable objects. The assessee was
granted with provisional registration in Form No.10AC on 06.04.2022 which
is valid from AY 2022-23 to AY 2024-25. The assessee had filed online
ITA No.635/Chny/2023 :: 2 ::
application for regular registration on 30.09.2022 in Form No.10AB for
registration of Trust. The Ld.CIT(Exemptions) vide letter dated 22.12.2022
called upon the assessee to furnish relevant documents/details on or before
02.01.2023. Since, there was no response from the assessee, a show
cause notice dated 04.02.2023 was issued and called upon the assessee to
furnish the details by 13.02.2023. Since, the assessee did not file
necessary details, the Ld.CIT(Exemptions) rejected application filed by the
assessee in Form No.10AB for registration of Trust, on the ground that the
applicant has failed to fulfill the statutory requirements of filing necessary
details in support of their application. Aggrieved by the order of the
Ld.CIT(Exemptions), the assessee is in appeal before us.
None appeared for the assessee. We have heard the Ld.DR and
perused the materials available on record. Upon careful consideration of
relevant materials available on record, we find that the Ld.CIT(Exemptions)
rejected application filed by the assessee without providing reasonable
opportunity of hearing which is evident from the order of the
Ld.CIT(Exemptions) and the Ld.CIT(Exemptions) had given only two
opportunities to the assessee to file necessary evidences. It is a well settled
principle of law by the decision of various courts that a reasonable
opportunity of hearing to be given to the assessee to justify its case. In
this case, the Ld.CIT(Exemptions) without providing reasonable
opportunity of hearing, rejected the application filed by the assessee in
Form No.10AB for registration of Trust. Therefore, we are of the considered
ITA No.635/Chny/2023 :: 3 ::
view that the issue needs to go back to the file of the Ld.CIT(Exemptions)
for fresh consideration, and thus, we set aside the order of the
Ld.CIT(Exemptions) and restore the issue back to the file of the
Ld.CIT(Exemptions) for fresh consideration after providing reasonable
opportunity of hearing to the assessee. Needless to say, the assessee shall
appear and furnish necessary details without seeking any adjournment.
In the result, appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced on the 26th day of June, 2023, in Chennai.
Sd/- Sd/- (वी. दुगा� राव) (मंजूनाथा.जी) (MANJUNATHA.G) (V. DURGA RAO) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER चे�ई/Chennai, �दनांक/Dated: 26th June, 2023. TLN आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 3. आयकर आयु�/CIT 5. गाड� फाईल/GF 2. ��यथ�/Respondent 4. िवभागीय �ितिनिध/DR
