THE J.N. EDUCATIONAL SOCIETY,FEROZEPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 626/ASR/2019Status: DisposedITAT Amritsar25 November 2019AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, decided to give the assessee one more opportunity to present their case. The order of the CIT(Exemptions) was set aside, and the matter was remanded back for adjudication.

What were the facts?

The assessee failed to submit required documents and clarifications to the CIT(Exemptions) despite multiple opportunities. Consequently, the CIT(Exemptions) rejected the assessee's application and dismissed the appeal.

What were the issues?

Whether the assessee should be granted another opportunity to submit documents and present their case before the CIT(Exemptions) after failing to do so initially.

Which sections of the Income-tax Act were involved?

Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB”, BENCH AMRITSAR

Before: SHRI N.K. CHOUDHRY, JM & DR. A.L.SAINI, AM

For Respondent: Smt. Prabhjot Kaur, CIT(DR)
Hearing: 25/11/2019Pronounced: 25/11/2019

आदेश / O R D E R Per Dr. A.L. Saini:

The captioned appeal filed by the assessee, pertaining to assessment year 2019-20, is directed against the order passed by the Commissioner of Income Tax (Exemptions), Chandigarh dated 26.08.2019.

2.

At the outset itself, the ld. Counsel for the assessee submitted that during the proceedings before ld. CIT(E), the assessee has submitted reply through e-mail on 16/07/2019. After receiving the reply the ld. CIT(E) has raised further queries which

ITA No.626/ASR/2019 Assessment Year: 2019-20 The J.N. Educational Society were sent through e-mail on 19/08/2019 to submit the clarification and certain documents by the assessee. However, the assessee has failed to submit the documents and evidences in response to the additional queries raised by the ld. CIT(E). Therefore, the ld. CIT(E) held that the assessee is not interested in pursuing the appeal and therefore, he rejected the application of the assessee u/s 10(23C)(vi) of the Income Tax Act, 1961 (in short the Act). The ld. Counsel for the assessee prayed to the Bench that assessee is now ready to make compliance and will submit the required documents hence, another opportunity should be given to the assessee to represent the case before the ld. CIT(E). On the other hand, the ld. DR for the Revenue did not have any objection if the case is remitted back to the file of the ld. CIT(E). Therefore, keeping in mind the principle of natural justice and fair play we are of the view that one more opportunity should be given to the assessee to plead his case before the ld. CIT(E). Therefore, we set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) with the direction to adjudicate the issue within six months from receipt of this order. The assessee is also directed to submit the required documents/details before ld. CIT(E), if he fails to do so, then our instant remand order would be deemed to be vacated. For statistical purposes, the appeal of the assessee is allowed.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Court on 25.11.2019

Sd/- Sd/- (N.K. CHOUDHRY) (A.L.SAINI) "या�यकसद�य / JUDICIAL MEMBER लेखासद�य / ACCOUNTANT MEMBER AmritsarAmritsar *दनांक/ Date: 25/11/2019 (BCG, PS)

ITA No.626/ASR/2019 Assessment Year: 2019-20 The J.N. Educational Society Copy of the order forwarded to:

1.

The J.N. Educational Society, Village Saide Ke Mohan, Near Jeevan Arian, Ferozpur, Punjab-143 001. C/o SH P N Arora, Advocate 3rd Floor, SRK Mall, 14- Kennedy Avenue Mall Road, Amritsar-143 001-Punjab. 2. Income Tax (Exemption), Chandigarh. 3. C.I.T (Exemption). 4. C.I.T.- concerned. 5. The Sr. DR, I.T.A.T., Amritsar.

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