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Facts
The assessee, Good Shepherd Charitable Educational Trust, applied for registration under Section 12AB. The Ld. CIT(E) rejected the application because the assessee, though having emailed required documents, failed to upload them to the Income Tax Portal as mandated.
Held
The Tribunal set aside the CIT(E)'s order, deeming it appropriate to grant the assessee a fresh opportunity. The case is remanded to the Ld. CIT(E) for de novo adjudication of the application in Form 10AB, with directions for the assessee to upload and substantiate its documents.
Key Issues
Whether the rejection of the Section 12AB registration application was justified when documents were emailed but not uploaded to the portal, and if the assessee deserved another chance.
Sections Cited
12(1)(ac)(iii), 12AB, 12A(1)(a)(iii)
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI JAGADISH
MANU KUMAR GIRI (Judicial Member) This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Exemption), Chennai in DIN and Notice No.ITBA/EXM/F/EXM45/2024 - 25/1068648860 (1), dated 13.09.2024. 2. We have heard the rival contentions and perused the material on record. We found that the ld. CIT(E) has issued show cause notice on 23.08.2024 to furnish relevant documents/ details on or before 29.08.2024. The assessee has sent all the relevant documents by email on 28.08.2024 but not submitted the same in Income Tax Portal. Hence, the ld. CIT(E) not considered the same and rejected the application filed by the assessee on 27.03.2024 in form 10AB u/s.12(1) ( ac)(iii) seeking registration u/s.12AB of the Act.
We are of the considered view that in the interest of justice assessee should be given an adequate opportunity before ld. CIT(E) to file all relevant evidences/documents to prosecute its application. The assessee is directed to upload all the documents in Income Tax portal as required by the ld. CIT(E). Therefore, in the light of aforesaid factual position and for the substantial justice, we deem it fit to set aside this appeal to the file of ld. CIT(E), for denovo adjudication of application in form 10AB referred supra. The Ld. CIT(E) who shall proceed for denovo adjudication of application in form 10AB after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its application forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the application filed u/s.12A (1) (a) (iii) in form 10AB as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 28th day of January, 2025 at Chennai. (जगदीश) (मनु कुमार िग"र) (JAGADISH) (MANU KUMAR GIRI) लेखा सद" / ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER चे"ई Chennai: िदनांक Dated : 28 -01-2025 KV आदेश क" ""त"ल"प अ"े"षत /Copy to : 1. अपीलाथ"/Appellant 2. ""थ"/Respondent 3. आयकरआयु"/CIT, Chennai 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF