Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of the order of learned Commissioner of Income Tax (Exemption), Chennai [CIT(E)] dated 19.09.2020 rejecting the application filed by the assessee for registration u/s. 12AA of the Act. 2. One of the grounds raised by the assessee is violation of principle of natural justice. The Ld. AR submitted that the assessee filed various details but few details could not be filed due to adverse situation arising - 2 - out of Covid-19 pandemic. The Ld. CIT-DR submitted that in the absence of full details forthcoming from the assessee, the application was liable to be rejected.
Upon perusal of the records, it could be seen that the assessee- trust preferred an application for registration u/s. 12AA of the Act in Form 10A on 29.10.2019. During the course of hearing, certain details were sought from the assessee vide email dated 07.02.2020. However, the assessee failed to furnish the complete details. Accordingly final opportunity was given to furnish the details by 21.05.2020. In the absence of any satisfactory reply forthcoming from the assessee, the Ld. CIT(E) rejected the application against which the assessee is in further appeal before us.
We find that the assessee, vide email reply dated 28.05.2020, filed various details in support of the application. The cognizance of the same has not been taken in the impugned order. Therefore, keeping in view of the principles of natural justice, we set aside the impugned order and restore back the issue of registration u/s. 12AA of the Act to the file of Ld. CIT(E) for fresh adjudication after considering the reply filed by the assessee. Needless to add that adequate opportunity of hearing shall be granted to the assessee. The assessee, in turn, is directed to substantiate the application by filing requisite details / explanation / information etc.
The appeal stands allowed for statistical purposes. Order pronounced on 21st March, 2022.