SHRI BABA BISHA MANDIR TRUST,NEW DELHI vs. CIT (EXEMPTIONS), NEW DELHI

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ITA 1272/DEL/2016Status: DisposedITAT Delhi20 December 20173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemptions) and directed him to grant the assessee another opportunity to be heard. The assessee was also instructed to cooperate and provide all necessary details.

What were the facts?

The assessee's application for registration of a trust under Section 12AA was rejected by the CIT(Exemptions) due to the assessee's failure to appear on the scheduled date. The assessee claimed this was due to a misunderstanding in noting the hearing date.

What were the issues?

Whether the rejection of a trust's registration application solely due to a missed hearing date, attributed to a clerical error, warrants a remand for a fresh opportunity.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.D. AGRAWAL, G.D. AGRAWAL & AND BEFORE SHRI & AND SMT. BEENA A. PILLAI SMT. BEENA A. PILLAISMT. BEENA A. PILLAI SMT. BEENA A. PILLAI

For Appellant: Shri Navdeep Gupta, CA
For Respondent: Smt. Paramita Tripathy, CIT-DR
Hearing: 18.12.2017Pronounced: 20.12.2017

PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PER G.D. AGRAWAL, PER G.D. AGRAWAL, PRESIDENT PRESIDENT :- PRESIDENT

1.

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), New Delhi dated 18th January, 2016.

2.

The only ground raised in this appeal by the assessee is against the rejection of application for registration of trust u/s 12AA of the Income-tax Act, 1961.

3.

It is submitted by the learned counsel for the assessee that learned CIT(Exemptions) has refused the registration on the ground that the assessee failed to appear on 28th December, 2015. He stated that he has attended the proceedings from time to time and has noted

2 ITA-1272/Del/2016 the date for next hearing to be 29th December, 2015. When he visited the office of learned CIT(Exemptions), Delhi, he was informed that the case was fixed for hearing on 28th December, 2015. He submitted that may be there was some mistake while making the noting in his diary and, instead of 28th December, 2015, he may have noted 29th December, 2015. He stated that non-compliance before learned CIT(Exemptions) is only because of some misunderstanding while noting the date. He, therefore, requested that learned CIT(Exemptions) be directed to give one more opportunity to the assessee and he will produce all the necessary details sought for by learned CIT(Exemptions).

4.

Learned CIT-DR relied upon the order of learned CIT(Exemptions). However, she has no serious objection if the matter is set aside to the file of CIT (Exemptions).

5.

After considering the facts of the case and submissions of both the sides, we are of the opinion that it would meet the ends of justice if the matter is set aside to the file of learned CIT(Exemptions). We order accordingly and direct him to allow adequate opportunity of being heard to the assessee. We also direct the assessee to make all compliance and furnish necessary details sought for by learned CIT(Exemptions).

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on 20.12.2017.

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