GENERATING RESEARCH INSIGHTS FOR DEVELOPMENT COUNCIL,BHUBANESWAR vs. CIT(EXEMPTION), HYDERABAD, HYDERABAD

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ITA 40/CTK/2024Status: HeardITAT Cuttack15 May 2024AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and restored the matter to the CIT's file for readjudication. The assessee was directed to furnish the required details for registration.

What were the facts?

The assessee filed an application for registration under Section 12AB of the Income Tax Act. The CIT(Exemption) rejected the application ex-parte due to non-compliance with a show cause notice. The assessee contended that due to unavoidable circumstances, they could not furnish the requested information by the due date.

What were the issues?

Whether the rejection of the registration application under Section 12AB was justified when the assessee failed to comply with a show cause notice due to unavoidable circumstances, and if a further opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri P.K.Mishra
For Respondent: Shri Sanjay Kumar, CIT, Shri Sanjay Kumar, CIT DR
Hearing: 15/0Pronounced: 15/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2024-25 Generating Generating Research Research Vs. CIT (Exemption), CIT (Exemption), Insights Insights for for Development Development Hyderabad Hyderabad Council,MIGB Council,MIGB-32, Nayapallo Brit Brit Colony, Colony, Nayapalli, Nayapalli, Bhubaneswar Bhubaneswar PAN/GIR No PAN/GIR No.AAICG 2181 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.K.Mishra, P.K.Mishra, Adv Revenue by : Shri Sanjay Kumar, CIT : Shri Sanjay Kumar, CIT DR Date of Hearing : 15/0 05/2024 Date of Pronouncement : 15/0 /05/2024 O R D E R Per Bench

This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the ord This is an appeal filed by the assessee against the order of the ld CIT(Exemptions), Hyderabad CIT(Exemptions), Hyderabad dated 22.12.2023 rejecting the application in rejecting the application in Form No.10AB seeking registration u/s.12AB of the Act, Form No.10AB seeking registration u/s.12AB of the Act, Form No.10AB seeking registration u/s.12AB of the Act, for the assessment year 2024-25. 25.

2.

Shri P.K.Mishra, L Shri P.K.Mishra, Ld AR appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, Ld CIT Ld CIT DR appeared for the revenue.

P a g e 1 | 3

3.

It was submitted by ld AR that the Ld CIT(Exemptions), Hyderabad has passed exparte order as there was no compliance to the show cause notice issued to the assessee. It was the submission that the assessee had filed application in Form No.10AB seeking registration u/s.12AB of the Act. It was the submission that the assessee had furnished detailed reply in response to the notice. However, when the show cause notice dated 12.12.2023 was issued to furnish some other information giving the time by 28.12.2023, due to some unavoidable circumstances, those information could not be furnished, therefore, the ld CIT(E) passed the order rejecting the application for registration u/s.12AB of the Act. It was the submission that if the matter is restored to the file of the ld CIT(E), the assessee would be in a position to provide all the details, as required by ld CIT(E) for grant of registration.

4.

In reply, ld CIT DR supported the order of the ld CIT(E).

5.

We have considered the rival submissions. A perusal of the order of the ld CIT(E) clearly shows that the ld CIT(A) had issued show cause notice on 12.12.2023 to file the required details but as the assessee failed to comply with the show cause notice, the order has been passed exparte rejecting the application for registration u/s.12AB of the Act. Now, before us, ld AR has prayed that if one more opportunity is given, the assessee will furnish the required details, as sought by the ld CIT(E). In view of above, in order to impart substantial justice, we set aside the order of the ld CIT(E) P a g e 2 | 3 and restore the matter back to his file for readjudication. The assessee is directed to furnish the required details required for registration u/s.12AB of the Act.

6.

In the result, appeal filed by the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 15/05/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 15/05/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Generating Research Insights for Development Council,MIGB-32, Nayapallo Brit Colony, Nayapalli, Bhubaneswar 2. The Respondent: CIT (Exemption), Hyderabad

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