KRIYA YOGA DHAYANA KENDRA,ODISHA vs. COMMISSIONER OF INCOME TAX, EXEMPTION , ODISHA
Facts
The assessee filed an appeal against the order of the CIT(E), Hyderabad, which had decided against the assessee on two grounds: non-compliance and selecting the wrong section code in Form 10A. The assessee was granted only three days to respond to the notice.
Held
The Tribunal held that in the interest of justice, the issues should be restored to the file of the CIT(E) for readjudication. The CIT(E) should provide the assessee with an adequate opportunity to be heard and to rectify any defects in the application.
Key Issues
Whether the CIT(E) decision was justified given the short notice period and the assessee's request for rectification of defects, and if the matter should be remanded for fresh adjudication.
Sections Cited
12A, 80G, 10A
AI-generated summary — verify with the full judgment below
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 of the ld. CIT(E), Hyderabad, dated 13.12.2024 passed in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1071210019(1) for A.Y.2024-2025. 2. It was submitted by the ld. AR that the assessee has registration u/s.12A of the Act w.e.f.07.02.2006 vide an order dated 07.02.2006. It was the submission that the assessee had e-filed an application for registration u/s.80G of the Act. The ld. CIT(E) has decided the issue against the assessee on two grounds, one being that there is no compliance on the part of the assessee and the second that the assessee has selected the wrong section code in Form 10A. It was the submission that the issue may be restored to the file of the ld. CIT(E), so as to grant the assessee adequate opportunity to represent his case and also for rectification of defect, if any.
2
In reply, ld. CIT-DR did not raise any serious objection.
We have considered the rival submissions. As it is noticed that the assessee had been granted only 03 days time to respond to the notice issued by the ld. CIT(E), in the interest of justice, we are of the view that the issues in this appeal must be restored to the file of the ld. CIT(E) for readjudication after granting the assessee adequate opportunity of being heard and we do so. The ld. CIT(E) shall also grant the assessee adequate opportunity to rectify any defects in the application and make necessary arrangements for opening of the portal for making the necessary amendments.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/07/2025. (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 22/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT,
Cuttack आदेशािुसार/ BY ORDER, 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //// (
