DIVYANG DEVELOPMENT SOCIETY,KANPUR vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

ITA 496/LKW/2019Status: DisposedITAT Lucknow11 October 20193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper and sufficient opportunity to present its case. Therefore, the order of the CIT (Exemptions) was set aside.

What were the facts?

The assessee society applied for registration under Section 12A of the Income Tax Act. The CIT (Exemptions) rejected the application for failing to provide required documents and for non-appearance on the hearing date. The assessee claimed they had requested an adjournment via email.

What were the issues?

Whether the CIT (Exemptions) erred in rejecting the registration application without affording a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Ashish Agrawal, Advocate
For Respondent: Shri A. K. Bar, CIT (DR)

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT (Exemption), Lucknow, rejecting the application for grant of registration under section 12A(1) of the Income Tax Act, 1961. 2. The assessee has taken as many as six grounds of appeal, but the main issue raised, vide ground No.2, is that the ld. CIT(A) was wrong in rejecting the application under section 12A of the Act, without affording reasonable opportunity to the appellant society to present its case.

3.

The facts of the case are that the assessee filed an application for registration under section 12A(a) of the Income-tax Act, 1961 in form 10A, on 1/2/2019 with the CIT (Exemptions), Lucknow. The ld. CIT (Exemptions) issued a letter, dated 26/7/2019 to th

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →