SHRI BANKHANDI HANUMAN BAGICHI DHARMIK PARMARTHIK AVAM SARVAJANIK NYAS,INDORE vs. ITO EXEMPTION, BHOPAL
Facts
The assessee's application for final registration u/s 12AB of the Income-tax Act, 1961 was rejected by the CIT(E), and their provisional registration was cancelled. The assessee appealed this order, citing grounds of appeal.
Held
The Tribunal, considering the principle of natural justice and fair play, decided to remand the matter back to the CIT(E) for a fresh adjudication. The CIT(E) is to provide an opportunity for hearing and pass an appropriate order.
Key Issues
Whether the rejection of registration and cancellation of provisional registration by CIT(E) was proper, considering the assessee's non-compliance with a notice allegedly not served properly. Whether principles of natural justice were followed.
Sections Cited
12AB, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
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).
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ShriBankhandi Hanuman Bagichi Dharmik Pramarthik Avan Sarvajnik Nyas ITA No. 746/Ind/2024
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).
Ld. DR for revenue agrees with the submission and prayer of Ld. AR
but makes a request to direct the assessee to stay diligent in the
proceedings to be conducted by CIT(E).
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ShriBankhandi Hanuman Bagichi Dharmik Pramarthik Avan Sarvajnik Nyas ITA No. 746/Ind/2024
Considering above submissions-cum-consensus of both sides and also
having regard to the principle of natural justice and fair play, we deem it fit
to remand this matter back to the file of CIT(E) for adjudication afresh. The
CIT(E) shall give necessary opportunity of hearing to assessee and pass an
appropriate order. The assessee is also directed to stay vigilant and ensure
participation in the hearings as may be fixed by CIT(E) and do not seek
unnecessary adjournments. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 24/03/2025
Sd/- Sd/ (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore
िदनांक/Dated : 24/03/2025
Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPS Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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