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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.
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.
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.
The appeal stand allowed for statistical purposes.
Order pronounced on 22nd June, 2022.