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Facts
The assessee filed an application for registration under section 12A of the Income Tax Act, 1961. Despite being given opportunities, the assessee failed to file necessary documents to substantiate their claim.
Held
The Tribunal observed that due to the absence of relevant documents and submissions, the issue needed to be adjudicated properly. Therefore, the case was remanded back to the Commissioner.
Key Issues
Whether the assessee is entitled to registration under section 12A of the Income Tax Act, 1961, when they failed to provide necessary documentation?
Sections Cited
12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 16/06/2025 Date of Order – 16/06/2025
O R D E R PER K.M. ROY, A.M.
The present appeal has been filed by the assessee challenging the impugned order dated 01/11/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2018–19.
The assessee by filing an application on dated 07/06/2024 had sought for registration under section 12A of the Income Tax Act, 1961 (for short "the Act") Act. However, despite of affording various opportunities, as it clearly appears from the impugned order and also appears from page No.137 of the paper book, the assessee just replied to query, has not filed any documents nor substantiated its claim and, therefore, is not entitled for any leniency.
2 Akash Vijay Ghuge ITA no.181/Nag./2025 However, considering the peculiar facts and circumstances of the case in totality, as the issue involved in the application filed by the assessee remains to be adjudicated in its right perspective and proper manner specifically in absence of relevant documents and submissions which the assessee admittedly failed to file, this Court is inclined to remand the issue back to the file of the Ld. Commissioner subject to deposit of ` 5,500, (Rupees five thousand and five hundred only) within 15 days from the date of this order in the Revenue authorities under the “other head”. The assessee is also directed to file the relevant submissions/documents. It is clarified that, in case of subsequent default, the assessee shall not be entitled for any leniency.
In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above. Order pronounced in the open Court on 16/06/2025