SHIRDI SAI SANSTHAN,ODISHA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, ODISHA

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ITA 157/CTK/2025Status: DisposedITAT Cuttack22 July 2025AY 2024-25Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal noted that the assessee was granted only 03 days to respond to the notice. In the interest of justice, the issues were restored to the file of the CIT(E) for readjudication. The CIT(E) was directed to grant the assessee adequate opportunity to be heard and rectify defects in the application.

What were the facts?

The assessee filed an appeal against the order of the CIT(E), Hyderabad, concerning the AY 2024-2025. The assessee had applied for registration under sections 12A and 80G of the Act. The CIT(E) rejected the application on grounds of non-compliance and selecting the wrong section code in Form 10A.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration under sections 12A and 80G without providing adequate opportunity for hearing and rectification of defects.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 22/07/2025Pronounced: 22/07/2025

(नििाारण वर्ा / Assessment Year : 2024-2025) SHIRDI SAI SANSTHAN Vs CIT(Exemption), Bhubaneswar M-28, Basanti Nagar, Rourkela, Odisha-769012 PAN No. :AABAS 7597 Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri K.K.Bajoria, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 22/07/2025 घोषणा की तारीख/Date of Pronouncement : 22/07/2025 आदेश / O R D E R 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/EXM45/2024-25/1071213454(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.

3. In reply, ld. CIT-DR did not raise any serious objection.

4.

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.

5.

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.

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