S.S. GROUP OF SOCIAL WORK TRUST,GHAZIPUR vs. CIT(EXEMPTION), LUCKNOW

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ITA 26/ALLD/2021Status: DisposedITAT Varanasi05 October 2023AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(Exemption) and restored the issue back to the CIT's file. The assessee was directed to cooperate and provide necessary details for a fresh consideration of the application.

What were the facts?

The assessee, a trust running an educational institution, applied for registration under Section 10(23C)(vi) of the Income Tax Act. The CIT(Exemption) rejected the application ex-parte as the notice sent to the assessee was returned undelivered.

What were the issues?

Whether an ex-parte order passed by the CIT(Exemption) rejecting an application for registration under Section 10(23C)(vi) without proper service of notice is sustainable.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VARANASI CIRCUIT BENCH, VARANASI

Before: SHRI. B. R. BASKARAN & SHRI AMIT SHUKLA

For Respondent: Shri Robin Choudhary, CIT

The aforesaid appeal has been filed by the assessee against the order dated 18.9.2019, passed by the ld. CIT (Exemption), rejecting the application of the assessee under section 10(23C)(vi) of the Income Tax Act, 1961.

2.

None appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved.

3.

The assessee is a trust carrying out educational activities and was also granted recognition by the CBSE Board as well as Basic Shiksha Committee. The trust is running a school in the name “Mount Litera Zee Schools”. The assessee has applied for Registration under section 10(23C)(vi) of the I.T. Act

:-2-: on 21.9.2018 with the ld. CIT (Exemption), Lucknow, who rejected the application of the assessee.

4.

From the file it is seen that the ld. CIT (Exemption) has passed ex-parte order stating that notice sent by Speed Post on the address provided by the applicant has been returned back by the postal authorities.

5.

Since the order passed by the ld. CIT (Exemption) is an ex-parte order and the assessee could not place the relevant material and information as required by the ld. CIT (Exemption), therefore, in the interest of substantial justice, we set aside the order of the ld. CIT (Exemption) and restore back the issue to his file for considering the application of the assessee under section 10(23C)(vi) of the I.T. Act afresh and the assessee is also directed to cooperate with the ld. CIT (Exemption) and file all the requisite details as may be sought by him.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 5th October 2023

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