SOCIETY FOR WELFARE ANIMATION AND DEVELOPMENT,RAYADAGA vs. INCOME TAX OFFICER, BERHAMPUR
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
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.
2
A perusal of the facts of the present case clearly shows that the assessee has filed application in Form 10AB under Rule 17A of I.T. Rules, 1962 on 01.11.2024 seeking registration under sub-clause (ii) of clause (ac) of sub-section (1) of Section12A of the Act. The said application was rejected by the ld.CIT(E) on account of non-representation despite providing multiple opportunities to the assessee. However, looking to the facts and circumstances of the case and in the interest of justice, the issues in this appeal are required to restore to the file of ld. CIT(E) for readjudication after granting the assessee adequate opportunity to the assessee and we do so. The assessee is directed to cooperate in the readjudication proceedings before the ld. CIT(E), positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/08/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 14/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : अपीलार्थी / The Appellant- 1. 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (
