STATE HEALTH SOCIETY GOA,PANAJI vs. CIT (EXEMPTION), BANGALORE

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ITA 303/PAN/2024Status: DisposedITAT Panaji30 June 2025AY 2024-25Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G D PADMAHSHALI (Accountant Member)5 pages

AI SummaryRemanded

Facts

State Health Society Goa, provisionally registered under Section 12A, applied for permanent registration via Form 10AB. The CIT(E) rejected the application, citing non-compliance with a show cause notice issued for clarification, which prompted the society's appeal to the Tribunal. The assessee is constituted by the Government of Goa for providing medical relief and implementing the National Rural Health Mission.

Held

The Tribunal noted that the notice for clarification, issued by the CIT(E) for a hearing on 29.02.2024, was received by the assessee on 04.03.2024 (after the hearing date). Consequently, the Tribunal set aside the CIT(E)'s rejection order and directed the CIT(E) to reconsider the application de novo, providing the assessee a fresh opportunity to submit necessary information. The appeal was allowed for statistical purposes.

Key Issues

Whether the CIT(E) erred in rejecting the assessee's application for permanent registration under Section 12A/12AB due to alleged non-compliance, especially when the notice for compliance was received after the stipulated hearing date, thereby denying a proper opportunity of hearing.

Sections Cited

Section 12AB(I)(b)(ii), Section 12AA, Section 12A, Section 12AB(1)(b)(i&i1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH

Before: SHRI PAVAN KUMAR GADALE & SHRI G D PADMAHSHALI

Hearing: 26.06.2025Pronounced: 30.06.2025

सुनवाई की तारीख/Date of Hearing 26.06.2025 घोषणा की तारीख/Date of Pronouncement 30.06.2025 ORDER

PER PAVAN KUMAR GADALE JM:

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Exemptions)(CIT(E)), Bangalore passed u/sec12AB(I)(b)(ii) of the Act.

At the time of hearing, the Ld.AR brought to the knowledge of the bench, that there is a delay in filing the appeal before the Hon’ble Tribunal and the assesse has filed an affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. State Health Society Goa. DR has no specific objections. Accordingly, we condone the delay and admit the appeal. The assessee has raised the grounds of appeal challenging the order of the CIT(E) rejecting the application filed for registration u/sec12AA of the Act.

The brief facts of the case are that, the assesse society is constituted by the Government of Goa for providing medical relief to poor and for the implementation of the National Rural Health Mission. The assesse was granted provisional registration/approval under section 12A of the Act in Form.no.10AC on 10-03-2023. Subsequently, as per the amended provisions of the Act, The assessee for the purpose of permanent registration has uploaded e- application in Form. No.10AB on 05-09-2023. The JAO has issued notice calling for the details and the assessee has filed partial submissions on 29.11.2023.Further a show cause notice dated 22.02.2024 was issued on the assessee to submit the information /documents on 29.02.2024.Since there was no compliance to the said notice, the application filed Form.No.10AB was rejected by the CIT(E). Aggrieved by the CIT(E) order, the assessee has filed the appeal before the Honble Tribunal.