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Facts
The assessee filed an application for registration under Section 12A of the Act. The application was rejected by the CIT(E) due to non-representation, despite multiple opportunities. The assessee's adjournment application was also not accepted due to non-cooperative conduct.
Held
The Tribunal noted that the assessee's application was rejected for non-representation. Considering the facts and interest of justice, the case was restored to the CIT(E) for readjudication with an opportunity to the assessee.
Key Issues
Whether the rejection of the registration application by the CIT(E) on grounds of non-representation is justified. Whether the assessee should be granted an opportunity for readjudication.
Sections Cited
Section 12A, Section 12AB
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R Per Bench : This is an appeal filed by the assessee against the order, dated 23.06.2025 passed by the ld. CIT(Exemption), Hyderabad for the assessment year 2026-2027, thereby rejecting the assessee’s claim for registration u/s.12AB of the Act.
None appeared on behalf of the assessee, however, an adjournment application filed on behalf of the assessee wherein the grounds taken for adjournment are not accepted looking to the non- cooperative conduct of the assessee before the ld.CIT(E). Accordingly, the appeal of the assessee is disposed off after considering the facts of the case.