MAHARASHTRA SAMAJ,DEWAS vs. ITO, ITO
Facts
The assessee's application for final registration under Section 12AB of the Income-tax Act, 1961, was rejected, and provisional registration was cancelled ex-parte by the CIT(E) due to non-filing of required documents. The assessee appealed, expressing readiness to furnish the documents and requesting another opportunity.
Held
The Tribunal, applying the principle of natural justice, remanded the case back to the CIT(E) for fresh adjudication. It directed the assessee to cooperate and not seek unnecessary adjournments, failing which the CIT(E) is at liberty to pass an appropriate order.
Key Issues
1. Whether the rejection of final registration and cancellation of provisional registration under Section 12AB ex-parte for non-compliance with document filing was justified. 2. Whether the assessee should be granted another opportunity to submit the required documents for registration under Section 12AB.
Sections Cited
12AB
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 26.02.2024 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 also the provisional registration earlier
granted u/s 12AB has also been cancelled, the assessee has filed this
appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Maharashtra Samaj, Dewas ITA No. 388/Ind/2024
On hearing learned Representatives of both sides, it emerges that the
CIT(E) has passed impugned order ex-parte qua assessee for non-filing of
certain documents/information required by CIT(E). The Ld. AR, however,
submitted that the assessee is ready to file the documents/information as
may be required by CIT(E) and in the interest of justice one more
opportunity should be given to assessee. Accordingly, Ld. AR prayed to re-
store this matter at the level of CIT(E) for a fresh adjudication.
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a
request to direct the assessee to represent his case before CIT(E) and do not
seek unnecessary adjournments.
Considering above submissions 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 after giving
necessary opportunities to assessee. The assessee is also directed to ensure
participation in the hearings as may be fixed by CIT(E) and do not seek
unnecessary adjournments failing which the CIT(E) shall be at liberty to
pass appropriate order in accordance with law. Ordered accordingly.
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Maharashtra Samaj, Dewas ITA No. 388/Ind/2024
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 27/01/2025
Sd/- Sd/-
(DINESH MOHAN SINHA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक/Dated : 27/01/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order S SRer .Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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