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Facts
The assessee filed applications for registration under Section 12AA and Section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemptions) rejected these applications, citing the assessee's failure to provide requisite details.
Held
The Tribunal, while noting the rejection due to non-compliance with furnishing details, decided to grant the assessee another opportunity to present its case, keeping in mind the principle of natural justice.
Key Issues
Whether the assessee should be granted a further opportunity to furnish details for registration under Sections 12AA and 80G after rejection by the CIT(E).
Sections Cited
12AA, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of applications seeking registration u/s 12AA as well as u/s 80G vide impugned orders passed by learned Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] on 15-11-2013 & 17-11-2023, the assessee is in further appeal before us.
Upon perusal of paras 4.1 and 5 of impugned order dated 15-11- 2023, it could be seen that the registration has been denied since the assessee failed to file the requisite details as called for by registration authority. Consequently, the registration u/s 80G was also denied.
Aggrieved, the assessee is in further appeal before us. The Director of the assessee-entity appeared in person and stated that the assessee is in a position to substantiate its activities. He also prayed for another opportunity of hearing to substantiate its case.
Keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside and the matter of registrations u/s 12AA as well as u/s 80G stand restored back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its applications.
Both the appeals stand allowed for statistical purposes. . Orders pronounced on 24-03-2025.