SYS SANTHWANAM,NILGIRIS vs. CIT EXEMPTION, CHENNAI

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ITA 418/CHNY/2022Status: DisposedITAT Chennai22 June 2022AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT, while agreeing with the CIT-DR that requisite details were not filed, restored the matter to the CIT(E) for fresh adjudication to grant the assessee another opportunity. The assessee was directed to file necessary details and substantiate the application.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT. The assessee filed an appeal before the ITAT with a significant delay, which was condoned due to the Covid-19 pandemic.

What were the issues?

Whether the assessee should be granted another opportunity to furnish details for registration under Section 12AA after the initial rejection due to lack of documentation.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application u/s 12AA vide order dated 05.09.2020, the assessee is in further appeal before us. None appeared for assessee. The registry has noted a delay of 563 days in the appeal. Considering the fact that the impugned order was passed during lockdown period arising out of Covid-19 Pandemic, we condone the delay and admit the appeal for adjudication on merits.

1.

2 - 2. The Ld. CIT-DR pleaded for dismissal of the appeal on the ground that the requisite details were not filed by the assessee before Ld. CIT(exemption) in support of registration application.

3.

Though we concur with the aforesaid plea of Ld. CIT-DR, however, keeping in view the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the matter of registration stand restored back to the file of Ld. CIT(E) for fresh adjudication after affording adequate opportunity of hearing to the assessee. The assessee is directed to file requisite details and substantiate the application failing which Ld. CIT(E) shall be at liberty to proceed with disposal of the application on the basis of material on record.

4.

The appeal stand allowed for statistical purposes.

Order pronounced on 22nd June, 2022.

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