DAYAWATI SHIKSHA PRASAR SAMITI,HAPUR vs. CIT(E), LUCKNOW

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ITA 419/DEL/2021Status: DisposedITAT Delhi10 August 20222 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have provided the assessee with an opportunity to furnish the required information and documents. The impugned order was set aside to allow the assessee to present their case.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) without providing an adequate opportunity of being heard. The assessee alleged a lack of due process in the rejection order.

What were the issues?

Whether the CIT(E) properly provided an opportunity of being heard to the assessee before rejecting the registration application under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: SHRI N. K.BILLAIYA & SHRI ANUBHAV SHARMA

For Respondent: Shri Surender Pal, CIT DR
Hearing: 10/08/2022Pronounced: 10/08/2022

O R D E R PER ANUBHAV SHARMA, J. M.:

1. 1. The present appeal has been preferred by the Assessee against the order dated 17.02.2021 of Ld. CIT(E), Lucknow passed u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) while rejecting the application of the applicant u/s 12AA of the Act.

2. The Assessee while raising the ground of appeal has primarily alleged that due opportunity of being heard was not provided.

3. As the case was called for hearing today i.e. 10.08.2022 none appeared on behalf of the Assessee in spite of notice being issued for hearing for today.

4. Heard and perused the record.

5. The ld DR submitted the order passed by the ld CIT(E) does not have any error as no evidence was laid by the Assessee.

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