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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
PER: A.D. JAIN, VICE PRESIDENT:
This is an appeal filed by the assessee against the order dated 06/06/2018 passed by ld. CIT (Exemption) rejecting the registration u/s 12AA of the I.T. Act.
The facts of the case, in brief, are that the assessee society applied for registration u/s 12A(a) of the Act with CIT (Exemption) vide application dated 13/12/2017. The ld. CIT (Exemption) issued a letter dated 21/04/2018 to the assessee calling for specific queries regarding
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the application for registration u/s 12A for compliance on 06/06/2018.
However, none appeared on 06/06/2018 nor any adjournment application was
filed, therefore, ld. CIT (Exemption) rejected the application of the assessee
for registration u/s 12A(a) of the Act on the ground that sufficient material
required for formation of satisfaction has not been produced. 3. Heard. From the order of ld. CIT (Exemption), it is apparent that the
ld. CIT (Exemption) had issued only one letter dated 21/04/2018 calling
for certain queries, documents/clarifications. The assessee could not file
books of account, Bank statement and vouchers and the CIT
(Exemption) passed the order and rejected the application of the
assessee for registration u/s 12A of the Act. In these facts, we feel that
one more opportunity should be given to the assessee to explain its case
before the ld. CIT (Exemption). We are of the view from the facts of the
case that the assessee has not been given proper and sufficient
opportunity before disposing of the application of registration by the ld.
CIT (Exemption). We, therefore, in the interest of justice, set aside the
order of the ld. CIT (Exemption) and restore the matter to his file with the
direction to consider the application of the assessee for registration u/s
12A afresh after giving proper and sufficient opportunity of being heard to
the assessee. The assessee is also directed to be present on the date of
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hearing and provide the material / clarification as asked for by the ld. CIT
(Exemption).
In the result, the appeal of the assessee stands allowed for
statistical purposes.
(Order pronounced in the open court on 08/03/2019)
Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President
Aks – Dtd. 08/03/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar