MRM MAC CHARITABLE TRUST,TARAMANI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), ANNEXURE BUILDING,CHENNAI

Aggrieved by the order of CIT(E) rejecting the assessee’s application for registration u/s.12AB of the Act and approval u/s.80G of the Act, the assessee has filed the present appeals before the Tribunal. The Ld. AR submitted that the assessee-trust had not received any notice, show-cause notice or other communication from the office of the CIT(E) calling upon it to furnish documents, explanations or to appear for hearing. In support, the Ld. AR relied upon an affidavit sworn by the trustee of the assessee-trust stating that no such communication was received in the registered e-filing email account and that the trust became aware of the proceedings only upon receipt of the impugned orders. The Ld. AR contended that, due to non-receipt of the notices, the assessee was prevented by sufficient cause from placing the relevant documents and explanations before the CIT(E). Consequently, the applications came to be rejected without affording the assessee a reasonable opportunity of being heard, in violation of the principles of natural justice. Accordingly, the

The Ld.DR supported the order of CIT(E).

We have heard rival submissions and perused the material available on record. The applications filed by the assessee for registration u/s.12AB of the Act and approval u/s.80G of the Act came to be rejected by the CIT(E) for non-compliance with the notices issued during the course of proceedings. It is the specific contention of the assessee that no notice, show-cause notice or other communication issued by the CIT(E) was received in the registered e- filing email account. In support of the said contention, the assessee has filed an affidavit sworn by the trustee stating that the trust became aware of the proceedings only upon receipt of the impugned orders. Considering the submissions of the assessee and the affidavit placed on record, we are of the view that the assessee deserves one more opportunity to substantiate its claim before the CIT(E). The principles of natural justice require that an effective and reasonable opportunity of hearing be afforded before an adverse order is passed. Since the impugned orders have been passed without the assessee

In the result, both the appeals filed by the assessee are allowed for statistical purposes.