SHREE JAIN RATNA SEVA TRUST,KOLKATA vs. CIT(E), KOLKATA, KOLKATA

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ITA 454/KOL/2023Status: DisposedITAT Kolkata06 September 2023AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the issue to the CIT(E) for fresh adjudication. This was done to ensure principles of natural justice were followed and the assessee was given an adequate opportunity to be heard.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(E) ex-parte due to non-compliance with hearing notices. The Tribunal noted that the assessee might not be well-versed with new e-mail based notice systems.

What were the issues?

Whether the rejection of registration application without providing adequate opportunity of hearing to the assessee violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & DR. MANISH BORAD, HON’BLE

For Appellant: Shri N. Kedia, Advocate
Hearing: 25/07/2023Pronounced: 06/09/2023

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal has been preferred by the assessee against the order of Learned Commissioner of Income Tax (Exemption), (hereinafter referred to as “the ld. CIT(E)”), passed under Rules 2C or 11AA or 17A of the Income Tax Rules, 1962 under Form No. 10AD, rejecting the application for registration under clause (iii) of second proviso to sub-Section (5) of Section 80G of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2.

We have heard rival contentions and perused the records placed before us. We find that before the ld. CIT(E), there was no compliance by the assessee to the notices of hearing issued and the issue of grant of approval for registration u/s 80G(5) of the Act was decided ex-parte. On account of new norms of ITBA, where the notices are sent through e-mails, one cannot ignore the possibility that certain assessee/s who Assessment Year: 2023-24 Shree Jain Ratna Seva Trust 2 are not well-versed with these new technical changes may have not been able to take note of the notices issued by the ld. CIT(E). Therefore, in the interest of justice and being fair to both the parties, we deem it fit to restore the issue to the file of the ld. CIT(E), for de- novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. The ld. CIT(E) is directed to pass a speaking order after dealing with the merits of the case.

3.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 6th September, 2023 at Kolkata. (SANJAY GARG) ACCOUNTANT MEMBER Kolkata, Dated 06/09/2023 *SC SrPs

आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

2.

""थ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.

आदेशानुसार/ BY ORDER,

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