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Facts
The assessee filed an application for registration under Section 12A. The CIT(E) rejected the application as the assessee failed to provide necessary documents despite opportunities. The assessee appealed this order, but again failed to appear or comply on the hearing date.
Held
The Tribunal noted the assessee's non-compliance but also that the CIT(E) could not properly decide the application due to lack of documents. To ensure substantial justice, the Tribunal granted one more opportunity to the assessee to furnish the required documents, subject to a deposit of ₹11,000.
Key Issues
Whether the assessee should be granted another opportunity to provide documents for registration under Section 12A, despite previous non-compliance.
Sections Cited
12A, 12A(1)(ac)(vi)
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.
Captioned appeal by the assessee is against the impugned order dated 04/02/2025, passed by the Commissioner of Income Tax (Exemptions), Pune, [in short “learned CIT(E)”] under Form no.10AD, rejecting the application dated 16/08/2024, filed in Form no.10AB u/s 12A(1)(ac)(vi)–ITEM(B) of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short “A.Y.”) 2022-23.
Though, the assessee had sought for registration under section 12A while filing the application dated 16/08/2024, under section 12A(1)(ac)(vi), however, despite affording various opportunities, the assessee failed to file the relevant reply/documents and, therefore, the learned CIT(E) constrained
2 M J Pra Seva Nivrut Adhikari Karmachari Sanghatana ITA no.91/Nag./2025 to reject the application filed by the assessee. The assessee preferred this appeal, however, in spite of sending notice/s for the date of hearing on today, the assessee made no compliance. As the assessee neither appeared nor filed any adjournment application, therefore, this appeal deserves dismissal. However, as the learned CIT(E) was unable to decide the application filed by the assessee specifically in the absence of relevant reply/documents in its right perspective in proper manner and fair, therefore, for just and proper decision of the case and substantial justice, we are inclined to give one more opportunity to the assessee to substantiate its claim for filing an application under section 12A of the Act, however, subject to deposit of ` 11,000/– (Rupees eleven thousand only) in the Revenue Department under the ‘Other Head’ within 15 days from the date of this order. Suffice to say, the learned CIT(E) shall afford opportunity of being heard to the assessee. The assessee is also directed to comply with the notice to be issued by the learned CIT(E) and file the relevant reply/documents as would be essentially required for proper and just decision by the learned CIT(E).
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16/06/2025.