CODINGFORALL FOUNDATION,SECUNDERABAD vs. CIT (EXEMPTIONS), HYDERABAD.

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ITA 1400/HYD/2024Status: DisposedITAT Hyderabad19 March 2025AY 2024-257 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT (Exemptions) summarily rejected the application without considering the assessee's request for adjournment or the submissions/documents uploaded before the order was passed. The Tribunal set aside the CIT(Exemptions)'s order and remanded the matter for fresh consideration, directing that a reasonable opportunity of being heard be afforded to the assessee.

What were the facts?

The assessee trust applied for registration under Section 12AB of the Income-tax Act, 1961. The CIT (Exemptions) rejected the application, citing non-submission of details despite issuing multiple notices. The assessee contended that they had requested an adjournment and subsequently uploaded the required documents which were not considered by the CIT (Exemptions).

What were the issues?

Whether the CIT (Exemptions) was justified in summarily rejecting the application for registration under Section 12AB without considering the assessee's request for adjournment and subsequent submission of documents.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/The Assessee : Codingforall Foundation, C/o. Katrpati & Associates, 1- 1-298/2/B/3, Sowbhagya Avenue Apts, 1st Floor, Ashok Nagar, Street No.1, Hyderabad. 2. राज�/ The Revenue : CIT (Exemptions) O/o. CIT (Exemptions), Aatyakar Bhavan, Basheerbagh, Opp. LB Stadium, Hyderabad, Telangana-500004. 3. The Principal Commissioner of Income Tax, Hyderabad 4. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, हैदराबाद / DR, ITAT, Hyderabad 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad

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