BOMBAY SURTI KANSARA PANCH WADI TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 589/MUM/2019Status: DisposedITAT Mumbai14 January 2020AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions) erred in rejecting the 12A application ex-parte and without considering the submitted documents. The matter was restored back to the CIT(Exemptions) for fresh adjudication.

What were the facts?

The assessee filed an application for registration under Section 12A of the Income Tax Act. The CIT(Exemptions) rejected the application ex-parte without providing an opportunity of being heard and ignoring the material submitted by the assessee.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the 12A application ex-parte without affording a proper opportunity of hearing and considering the evidence.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Hearing: 14.01.2020Pronounced: 14.01.2020

आदेश / O R D E R महावीर ससुंह, न्याययक सदस्य/ PER MAHAVIR SINGH, JM:

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Exemptions), Mumbai in Appeal No. CIT(E)/U/s.12A/50363-A/2018-19 dated 24.10.2018.

2 | P a g e Bombay Surti Kansara Panch Wadi Trust 2. We have noticed from the grounds of appeal raised before us that the CIT(A) decided the issue ex-parte without providing the opportunity of being heard to the assessee and ignoring the material placed before him. For this, assessee has raised the following ground: -

1. In the circumstances and facts of the case, the commissioner of Income Tax (Exemptions) has erred in: a. rejecting 12a application on conjectures and surmises. b. Not considering letter dated 29.05.2018 filed on 08.06.2018 alongwith From No. 10A in duplicate and required documents before the issue of letter dated 11/06/2018 fixing the appointment on 25.06.2018 calling for various details by the Income Tax Officer (Exemptions) (HQ) (Tech). c. not considering the attendance of our authorized representative and letters and details submitted vide our letter dated 03.10.2018 and 06.10.2018 handed over on 08.10.2018.

3 | P a g e Bombay Surti Kansara Panch Wadi Trust d. not accepting our letter dated 09.10.2018 alongwith the required details and the same was sent through registered post on 27.10.2016.”

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