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Facts
The assessee trust filed an application in Form No.10AB for registration. The application was rejected by the CIT(E) for not filing requisite documents. Aggrieved, the assessee filed an appeal.
Held
The Tribunal accepted the prayer for another opportunity and set aside the impugned order. The appeal was restored to the file of CIT(E) with a direction to the assessee to file the required documents.
Key Issues
Whether the assessee should be granted another opportunity to furnish documents for registration under Section 12A after rejection?
Sections Cited
12A(1)(ac)(vi)(B), 12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी एस. एस. िव�ने� रिव, �ाियक सद! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद! के सम(। BEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Arulmigu Soleeswarar Chella Pillai CIT(Exemption), Perumal Thirukoil Chennai. बनाम Elathur village, Elathur PO, / Vs. Gopichettipalayam TK Erode-638453. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAETA-5312-P (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri J. Saravanan (Advocate)- Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) - Ld. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 02-01-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB on 30.03.2024 for seeking registration under section 12A(1)(ac)(vi)(B) of the Act vide impugned order dated 12.09.2024, the assessee is in further appeal before us.
From the record, it emerges that the assessee trust filed an application in Form No.10AB on 30.03.2024 seeking registration under Section 12A(1)(ac)(iii) of the Act. Upon perusal of para-4 of the order, it could be seen that the application has been rejected in view of the fact that the assessee did not file the requisite documents / information as called for by approving authority, Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. CIT-DR.
Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal stand restore back to the file of Ld. CIT(E) with a direction to the assessee to file requisite documents / information in support of application as called therein.
The appeal stand allowed for statistical purposes Order pronounced on 2nd January, 2025 Sd/- Sd/- (S. S. VISWANETHRA RAVI) (MANOJ KUMAR AGGARWAL) �ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 02-01-2025 DS आदेशकीQितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु=/CIT Chennai 4. िवभागीय�ितिनिध/DR 5. गाडBफाईल/GF