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Facts
The assessee, Lions Club of Budwan Welfare Charitable Trust, applied for registration under Section 12A(1)(ac)(iii) of the Act. The Ld. CIT (E) rejected the application due to the assessee's non-appearance for hearings, while the assessee contended that the notices were sent to an incorrect email address.
Held
The Tribunal found that the notices were indeed dispatched to a wrong email address. Consequently, the Tribunal restored the matter to the file of the Ld. CIT (E) for fresh adjudication, providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the rejection of an application for registration under Section 12A(1)(ac)(iii) on grounds of non-appearance is valid if the notices for hearing were sent to an incorrect email address.
Sections Cited
12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI SONJOY SARMA, JM
This is an appeal preferred by the assessee against the order of the CIT (Exemption) (hereinafter referred to as the “Ld. CIT(A)”] dated 09.02.2024.
The only issue raised by the assessee in the various grounds of appeal is against the order of ld. CIT (E) dated 09.02.2024, whereby the application of the assessee in form no.10AB of the Act read with section 12A(1)(ac)(iii) of the Act, was rejected on the ground that the assessee did not appear on the various dates fixed for hearing.
Brief facts of the case are that the assessee filed the application in 10AB for registration u/s 12A(1)(ac)(iii) of the Act. The ld. CIT (E) issued notices on 10.12.2023 and on 10.01.2024, fixing the hearing
The ld. AR vehemently submitted before us that the assessee did not receive any notice issued by the ld. CIT(E) fixing the date of hearing on two occasions i.e. 26.12.2021 and 15.01.2024 on the email address given in the ITR i.e. lionsbdn@gmail.com by referring to copies of return available for A.Y. 2022-23 and 2023-24 at page no.73 and 75 of the Paper Book. The ld. AR thereafter referred to page no.69 which is an extract from the Gmail issued by the ld. CIT (E) to Lions Club of Burdwan Welfare Charitable Trust, which states that the notices were issued on email address icbwctbdn@gmail.com and therefore, submitted that the notices were sent on the wrong email address. The ld. AR therefore prayed that the order of ld. CIT (A) may be restored to the file of the ld. CIT (E) for re-adjudication of the matter.
The ld. DR on the other hand left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that in this case notices were sent on the wrong email and not the correct one as furnished by the assessee in the return of income filed for A.Y. 2022-223 and 2023-24 copies of which are available at page no.73 and 75 of the Paper Book. We observe from the extract of the from the website of the department which showed that the notice was dispatched on a wrong email address. Considering these facts, we are of the considered view that the end of justice would be met if the assessee is given one more opportunity before the ld. CIT (E), to present its case. Accordingly, we
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.03.2025.