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Facts
The assessee filed an appeal challenging the order of the Ld.CIT(E) rejecting their application for registration under Section 12A. The order was passed ex-parte as the assessee did not appear.
Held
The Tribunal held that, in the interest of natural justice, the assessee should be given one more opportunity to present their case. The order of the Ld.CIT(E) was set aside, and the matter was restored for fresh adjudication.
Key Issues
Whether the assessee was rightly denied an opportunity to be heard by the Ld.CIT(E), and if the ex-parte order was justified.
Sections Cited
12A
AI-generated summary — verify with the full judgment below
PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.08-10- 2024 passed by the Ld.Commissioner of Income Tax (Exemption)-Pune, [„Ld.CIT(E)‟], rejecting the application filed by the assessee in Form 10AB, seeking registration u/s.12A of the Income Tax Act, 1961 („the Act‟).
At the outset, we notice thatthe Ld.CIT(E) was constrained to pass the order ex-parte since the assessee did not appear before him. The Ld.AR submitted that the notices were issued by the Ld.CIT(E) to an e-mail address given by the assessee and the said e-mail address was operated by a Tax Assistant, named, Mr.Vijay. However, the father of the said Tax Assistant fell ill and hence, he could not view the e-mail, which resulted in non-compliance of the notices issued by the Ld.CIT(E). Accordingly, the Ld.AR prayed that the assessee may be provided with one more opportunity to present its case properly beforeLd.CIT(E).
We heard the Ld.DR and perused the record. Having regard to the submissions made by the assessee, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity for presenting its case properly before Ld.CIT(E). Accordingly, we set aside the order passed by the Ld.CIT(E) and restore all the issues to his file of theLd.CIT(E) for processing the application filed by the assessee in accordance with law. We also direct the assessee to fully co-operate with the Ld.CIT(E) by furnishing all the details that were/may be called-for by the Ld.CIT(E).
In the result, the appeal filed by the assessee is treated as allowed.