SRI JAYMAL JAIN SHRAVAK SANGH,BENGALURU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU

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ITA 2210/BANG/2019Status: DisposedITAT Bangalore12 February 2020AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not provided with adequate opportunity of being heard. Therefore, the matter was restored to the file of the CIT(E) for a fresh decision.

What were the facts?

The assessee filed an application for registration under section 12AA of the Income Tax Act. The CIT(E) issued a notice which was returned unserved, and subsequently passed an ex-parte order rejecting the application.

What were the issues?

Whether the CIT(E) provided adequate opportunity of being heard to the assessee before passing an order under section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH : BANGALORE

Before: SHRI N. V. VASUDEVAN & SHRI A. K. GARODIA

For Appellant: Smt. Suman Lunkar, CA
For Respondent: Shri. S. Tamil Selvam, JCIT (DR)(ITAT), Bengaluru
Hearing: 16.01.2020Pronounced: 12.02.2020

O R D E R

Per A.K. Garodia, Accountant Member

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