SHRI BANKHANDI HANUMAN BAGICHI DHARMIK PARMARTHIK AVAM SARVAJANIK NYAS,INDORE vs. ITO EXEMPTION, BHOPAL

Feeling aggrieved by order dated 23.08.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of final registration u/s 12AB of Income-tax Act, 1961 has been rejected and the provisional registration u/s 12AB granted earlier has also been cancelled, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

Ld. AR for assessee carried us to Para No. 2 & 3 of the impugned order to demonstrate that the CIT(E) has passed impugned order for non- compliance of notice dated 17.08.2024 by assessee wherein certain information/clarification was required by CIT(E) from assessee. Ld. AR next filed a copy of Communication No. 100083667712 downloaded from assessee’s a/c in e-filing portal of Income-tax Department to show that the impugned notice dated 17.08.2024 was sent by the office of CIT(E) through this Communication. Ld. AR further pointed out that the columns in this Communication for sending emails “To” and “CC” are blank which show that the said Communication as well as impugned notice dated 17.08.2024 embedded therein were not served upon assessee through email; the same were only uploaded on e-filing portal of department. Ld. AR further submitted that the CIT(E) passed impugned order on 23.08.2024 within a short span of time after issuance of notice and during this short time, the assessee did not log-in to e-filing portal. Hence the impugned notice sent by CIT(E) did not reach to the knowledge of assessee which has led to non- compliance of same. Ld. AR prayed that in the interest of justice one more opportunity should be given to assessee and the present matter should be restored at the level of CIT(E) for a fresh adjudication. He asserted that the assessee shall participate in the proceedings to be conducted by CIT(E).