JANJAGRUTI YUYA GRAM VIKAS PRATISHTHAN,AHMEDNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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ITA 1124/PUN/2023Status: DisposedITAT Pune22 December 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(Exemption)'s order and restored the matter for a fresh decision. The CIT(Exemption) was directed to grant the assessee a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(Exemption) was dismissed ex parte for non-appearance. The assessee claimed they were unable to attend due to reasons beyond their control.

What were the issues?

Whether the CIT(Exemption) order dismissing the application for registration was justified without granting a reasonable opportunity of hearing to the assessee.

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, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Nitin Waghmode

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the order dated 26-08-2023 passed by the ld. CIT(Exemption), Pune denying the benefit of registration u/s.12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter also called ‘The Act’) by means of an ex parte order.

2.

We have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. However, written submissions have been filed. We are, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee.

3.

It is an undisputed position that the ld. CIT(Exemption) dismissed the assessee’s appeal for want of assessee’s participation. Written submissions have been placed on record on behalf of the assessee urging restoration of the matter to the ld. CIT(Exemption) for a fresh decision because the assessee was incapacitated to participate in the proceedings before the learned authority for the reasons beyond its control. In view of these peculiar facts and circumstances, we are satisfied that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld.CIT(Exemption).

We order accordingly and direct him to decide the issue afresh as

per law after allowing reasonable opportunity of hearing to the assessee.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd December, 2023.

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