AKALIPUR SRI RAMAKRISHNA SARADA SEVASHRAMA,BIRBHUM vs. CIT(E), KOLKATA

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ITA 451/KOL/2020Status: HeardITAT Kolkata16 June 2022AY 2020-20212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) passed an ex parte order without affording the assessee an opportunity to present its case. Therefore, the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee's application for registration as a charitable institution under Section 12A was rejected by the CIT(E) without the assessee being heard. The assessee claims no notice of hearing was received.

What were the issues?

Whether the CIT(E) erred in rejecting the Section 12A registration application without providing the assessee with an opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member Assessment Year: 2020-21 Akalipur Sri Ramakrishna Sarada Sevashrama........................……….……Appellant Akalipur, Nalhati, Suri, Birbhum-731237 [PAN: AADTA2616B] vs. CIT(E), Kolkata….……….…..…...............……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Md. Ghayas Uddin, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 08, 2022 Date of pronouncing the order : June 16, 2022

ORDER

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 28.11.2019 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(E)’]. The assessee in this appeal has agitated the action of the CIT(E) in rejecting the application of the assessee for registration u/s 12A of the Income Tax Act (hereinafter referred to as the ‘Act’) as a charitable institution.

2.

No one has put in appearance on behalf of the assessee despite notice. Therefore, we proceed to decide the appeal on merits after hearing the ld. DR and after going through the records.

3.

At the outset, the ld. DR invited our attention to the impugned order of the CIT(E) to submit that the same is an ex parte order. The ld. CIT(E) has rejected the application of the assessee in limine for want of appearance of the assessee and to submit necessary details for verification of the financial transactions of the assessee. The assessee in its grounds of appeal

has taken the plea that no notice of hearing was ever served upon the Assessment Year: 2020

21. Akalipur Sri Ramakrishna Sarada Sevashrama assessee by the CIT(E). That the impugned ex parte order has been passed without affording any opportunity to the assessee to present its case.

Since, it is the case of the assessee that it had not received any notice of hearing and the impugned order of the ld. CIT(E) is an ex parte order rejecting the application of the assessee for registration u/s 12A of the Act in limine, therefore, in our view, interest of justice will be well-served if the assessee is given an opportunity to present its case before the CIT(E). In view of this, the impugned order of the CIT(E) is set aside and the matter is restored to the file of the CIT(E) for decision afresh. Needless to say that CIT(A) will give proper and adequate opportunity to the assessee to present its case.

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

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