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Facts
The assessee's appeals were against orders of the CIT(E) rejecting their applications for registration. The assessee claimed the orders were passed ex-parte due to the Authorized Representative suffering from Dengue, preventing timely submission of requested documents.
Held
The Tribunal found that the interests of justice would be served by giving the assessee an opportunity to present their case. Therefore, the impugned orders were set aside, and the matter was restored to the CIT(E) for fresh decision.
Key Issues
Whether the assessee should be granted an opportunity to present their case before the CIT(E) after the orders were passed ex-parte due to unavoidable circumstances.
Sections Cited
12A(1)(ac)(iii), 80G(5)(iii)
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
Before: Shri Sanjay Garg & Shri Bijayananda Pruseth
O R D E R
Per Sanjay Garg, Judicial Member:
The captioned appeals have been preferred by the Assessee against the separate orders of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”]. is against the order of the Ld.CIT(E) dated 22/11/2024 rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter & 50/SRT/2025 Life Line Foundation vs. CIT (E) Asst. Year : - NA- 2 referred to as “the Act”), whereas the ITA No.50/SRT/2025 is against the order of the Ld.CIT(E) dated 25/11/2042 rejecting the application of the assessee for final/regular registration under clause (iii) of first proviso to sub- section (5) of Section 80G of the Act.
At the outset, the Ld.Counsel for the assessee inviting our attention to the impugned orders of the CIT(E) has submitted that both the orders of the Ld.CIT(E) have been passed ex-parte of the assessee. The Ld.Counsel has submitted that certain details were called for by the Ld.CIT(E) vide notice dated 25/07/2024 which were duly furnished. However, the Ld.CIT(E) called for further details/documents vide notice dated 10/04/2024, however, at that time, the Ld.Counsel/Authorized Representative (AR) of the assessee was suffering from Dengue and, hence, could not furnish the details in time. The Ld.CIT(E) without giving any further opportunity, dismissed the application of the assessee for want of the relevant details. The Ld.Counsel has submitted that the non-furnishing of the requisite details before the Ld.CIT(E) on the date fixed was not intentional but due to the aforesaid circumstances which were beyond the control of the assessee. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the Ld.CIT(E) and furnish the required details.
The Ld.Departmental Representative for the revenue (DR) however, has relied upon the impugned orders of the Ld.CIT(E).
We have considered the rival submissions and gone through the record. In our view, the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) are set aside and the matter is restored & 50/SRT/2025 Life Line Foundation vs. CIT (E) Asst. Year : - NA- 3 to the file of the Ld.CIT(E) for decision afresh on the applications of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case(s) and furnish the requisite details/documents, thereafter to decide the applications of the assessee in accordance with law. The Ld.CIT(E) will decide the applications within 90 days from the receipt of this order.