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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER BENCH :
These appeals by the assessee are directed against the two separate orders passed by the CIT(Exemption) on 31-05-2023 denying the benefit of registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) Act.
ITA No.862/PUN/2023 :
We have heard the rival submissions and gone through the relevant material on record. The assessee filed application for final registration in Form No.10AB on 25-11-2022. First notice was issued by the ld. CIT(E) fixing the case for hearing and requiring the assessee to furnish details by 03-03-2023. Reply was furnished.
Thereafter, the ld. CIT(E) issued another notice, requiring certain fresh details on 27-05-2023, mandating its compliance by 29-05-2023. Since the assessee could not furnish the necessary details, the order was passed rejecting the application. The ld. AR submitted that the second notice was issued on 27-05-2023, which was Saturday and only one effective day was left for furnishing the reply, which was very voluminous. We appreciate the view point of the assessee that in such a short span of one day, it was difficult to compile the necessary details and furnish the same to the ld. CIT(E).
Opportunity of hearing means effective opportunity of hearing and not merely an empty formality. Here is a case in which the opportunity given by the ld. CIT(E) for compliance was highly inadequate. Taking into consideration the necessary facts and circumstances of the case, we are of the considered opinion that it would be just and fair if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(E). We order accordingly and direct him to decide the appeal afresh after allowing a reasonable opportunity of hearing to the assessee.
ITA No.861/PUN/2023 :
Both the sides are in agreement that the facts and circumstances of this appeal, refusing approval u/s.80G, are mutatis mutandis similar inasmuch as opportunity of hearing granted by the ld.CIT(E) was to the same extent. Following the view taken hereinabove, we overturn the impugned order as well and issue similar direction.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced in the Open Court on 11th August, 2023.