SWABHUMI INDIA FOUNDATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA

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ITA 1783/KOL/2019Status: DisposedITAT Kolkata18 October 20192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(Exemption) for fresh adjudication on merits, granting the assessee three effective opportunities of hearing. The Tribunal noted that the Revenue had not rebutted the assessee's counsel's affidavit.

What were the facts?

The assessee applied for Section 12AA registration, but the CIT(Exemption) declined it due to the assessee's counsel's non-appearance on the hearing date. The assessee's counsel submitted an affidavit stating illness as the reason for absence.

What were the issues?

Whether the denial of Section 12AA registration solely on the grounds of non-appearance without considering the reason for absence is justified.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

O R D E R

PER S.S.Godara, Judicial Member:

- Our instant order is disposed of assessee’s application seeking early hearing of the main appeal arising against the Commissioner of Income Tax (Exemption)- Kolkata’s order dated 17.07.2019 involving proceedings u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961; in short ‘the Act’ with the counsel of both parties. We propose to deal with the main appeal itself for adjudication..

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