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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI SANDEEP SINGH KARHAIL, HONBLE
PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 17/12/2024 by ld. CIT (Exemptions), Pune [hereinafter the “ld. CIT(E)"] who rejected the application of the assessee for registration u/s 12A of the Act.
The ld. CIT(E) has given the following reason for rejecting the application:- “5. The assessee was requested to show cause as to why the application should not be rejected and why the registration granted under section 12AB of the Income Tax Act, 1961 should not be cancelled. The assessee was also given opportunity of being heard vide the said notice. The assessee was specifically informed that in the event of failure to comply by the due date, the application shall be liable to be rejected and the registration shall also be liable to be cancelled. The compliance to the said notice was due on 03/12/2024. The notice was duly served on the assessee through e-portal and email. The assessee responded to the said notice on 03/12/2024 and requested for an adjournment. The assessee vide notice dated 07/12/2024 further requested to furnish the compliance till 11/12/2024. However, the assessee neither submitted explanation to the show cause notice till date nor availed the opportunity of being heard.”
आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL Ι.Τ.Α. No. 1490/Mum/2025 2
Before us the ld. Counsel for the assessee stated that since the juri iction lies with ld. CIT(E), Pune and the Counsel was placed at Mumbai, there was mis-communication between the trust and the ld. Counsel and, therefore, the requisite details could not be furnished as sought by the ld. CIT(E) and if an opportunity is given, the assessee will comply with the directions of the ld. CIT(E).
On such concession, we deem it fit to remit the matter to the file of the ld. CIT(E). The assessee is directed to furnish requisite details and the ld. CIT(E) is directed to consider the same and decide the issues afresh as per the provisions of the law after affording reasonable and adequate opportunity of being hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 22nd April, 2025 at Mumbai. (SANDEEP SINGH KARHAIL) JUDICIAL MEMBER Mumbai, Dated 22/04/2025 *SC SPS (NARENDRA KUMAR BILLAIYA) ACCOUNTANT MEMBER
आयकर अपीलीय अधिकरण INCOME TAX APPELLATE TRIBUNAL Ι.Τ.Α. No. 1490/Mum/2025 3 आदेश की प्रतिलिपि अग्रेषित/