Loading judgment…
Facts
The assessee filed an application for registration under section 12A(1)(ac)(iv) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application on the grounds that the assessee failed to file details and did not comply with a hearing notice, despite an online adjournment request.
Held
The Tribunal held that the CIT(Exemption) erred in rejecting the application without providing proper opportunity to the assessee and without considering the submissions made. The order of the CIT(Exemption) was set aside for denovo adjudication.
Key Issues
Whether the CIT(Exemption) erred in rejecting the registration application without granting proper opportunity and considering the submissions, violating principles of natural justice.
Sections Cited
12A(1)(ac)(iv), 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE
Before: DR.DIPAK P. RIPOTE & SHRI VINAY BHAMORE
Assessment Year: 2024-25 Chatur Sampraday Akhada, V The Commissioner of 301 4434, Near Ramkund, s Income Tax(Exemption), Panchvati, Nashik-422003. Pune. PAN: AABTTC1987H Appellant/ Assessee Respondent / Revenue Assessee by Shri Sanket Joshi – AR Revenue by Shri Amol Khairnar – CIT-DR Date of hearing 22/04/2025 Date of pronouncement 24/04/2025 आदेश/ ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the assessee is against the order of ld.Commissioner of Income Tax-Exemption, Pune passed under section 12A(1)(ac)(iv) of the Income Tax Act, 1961; dated 24.10.2024 for Assessment Year 2024-25. The assessee has raised the following ground of appeal :
1. The learned CIT(Ex.) erred in rejecting application filed by the appellant in Form 10AB for approval under sub clause (iii) of 12A(1)(ac) without appreciating that the said action was not justified on facts and in law.
The learned CIT(Ex.) erred in rejecting the registration u/s 12AB on the ground that the appellant had not complied with the notice of hearing dated 08.10.2024 without appreciating that the appellant had filed online request for adjournment of seven working days on 15.10.2024 whereas the compliance window was closed on 23.10.2024 and therefore, the order passed by the CIT(E) without taking any cognizance of the online adjournment request, was against the principles of natural justice and hence, the same may be declared as null and void in law.
The appellant craves leave to add/alter/ amend any of the grounds of appeal.”
Submission of ld.AR : 2. The Ld.Authorised Representative of the assessee submitted that Assessee had filed basic details before the ld.CIT(E), then ld.CIT(E) issued further notice. Assessee filed request for adjournment of seven days. However, without waiting for submission of the assessee and without providing any time, ld.CIT(E) passed the order on 24.10.2024. Ld.AR filed copy of the e-Proceeding Acknowledgment dated 15.10.2024 to demonstrate the adjournment request. Ld.AR submitted that assessee may be provided one more opportunity to file the details.
Submission of ld.DR : 3. The ld.DR for the Revenue relied on the order of ld.CIT(E).
Findings &Analysis : 4. We have heard both the parties and perused the records. It is observed that ld.CIT(E) has rejected the Assessee’s application for Registration u/s.12A(1)(ac) of the Act, dated 24.05.2024 only on the ground that Assessee failed to file the details. However, it is also observed that Assessee had requested for a short adjournment of seven days. But, ld.CIT(E) passed the order without granting adjournment.
4.1 It is observed from the e-Acknowledgment dated 14.08.2024 filed by the Assessee that Assessee had provided Copy of Audit Reports, Copy of Income Tax Returns, Copy of Submission made before Charity Commissioner, Copy of Bank Statement, Written Submission and some other submissions which are appearing as PDF. However, ld.CIT(E) has not considered any of these submissions.
In these facts and circumstances of the case, since proper opportunity has not been provided to the assessee and ld.CIT(E) has not considered the submission filed by the Assessee, the order of ld.CIT(E) is set-aside to ld.CIT(E) for denovo adjudication after providing opportunity to the assessee. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 24th April, 2025.