FOSBECCI ASSOCIATION,KOLKATA vs. CIT(E), KOLKATA

PDF · subscribers
ITA 402/KOL/2023Status: DisposedITAT Kolkata20 June 2023AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) did not grant a fair opportunity to the assessee to respond to queries and provide documentation. Therefore, the impugned order was set aside and the matter was restored for fresh adjudication.

What were the facts?

The assessee's application under section 12A(1)(ac)(iii) was rejected by the CIT(Exemption) without providing a proper opportunity to submit requested details and documents. The assessee failed to appear on the scheduled date, and the order was passed shortly thereafter.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application without affording a reasonable opportunity to the assessee to furnish required information and documents.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Dr. Manish Borad & Shri Sonjoy Sarma

Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2023-24 is directed against the order of

1.

Assessment Year: 2023-2024 Fosbecci Association ld. Commissioner of Income Tax (Exemption), Kolkata dated 13.04.2023.

2.

The grievance of the assessee is that the ld. CIT(Exemption) erred in rejecting the application made under section 12A(1)(ac)(iii) of the Act without giving proper opportunity to file various details and documents as called for in the questionnaire and requested to provide one more opportunity to go before ld. CIT (Exemption). The ld. D.R. did not oppose to it.

3.

We have heard the rival contentions. We notice that the ld. CIT(Exemption) rejected the application of the assessee filed for approval under section 12(1)(ac)(iii) of the Act in Form No. 10AB. The ld. CIT(Exemption) asked for certain clarification to the assessee, but assessee failed to appear on the given date, i.e. 10.04.2023 and immediately thereafter on 13.04.2023 the application in question before him was rejected. We notice that the ld. CIT did not give fair opportunity to the assessee for giving reply to the questions and also to produce various details and documents as called for. We, therefore, in the interest of justice and fair to both the parties, set aside the impugned order of ld. CIT(Exemption) and restore the issues to the file of ld. CIT(Exemption) for fresh adjudication on due consideration of submission to be filed by assessee for which reasonable opportunity of being heard should be granted.

Assessment Year: 2023-2024 Fosbecci Association

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 20th June, 2023.

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →