PURBANCHAL SHREE AYAPPA SEVA SAMITI,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

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ITA 208/GTY/2024Status: DisposedITAT Guwahati06 March 2025Bench: or at the time of hearing.” 2. Before us, the Ld. AR prayed for one more chance to present the facts before the Ld. CIT(E). He stated that due to oversight on the part of the authorised representative handling that case, the matter could not be attended to. The Ld. AR mentioned about the charitable activities carried on by the assessee trust. 2.1 The Ld. DR relied on the order of Ld. CIT(E) but also fairly stated that he would have no objection in case the matter was to be remanded back to 4 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that in the interest of justice, the assessee deserved another chance to present its case. Therefore, the order of the CIT(E) was set aside and the matter was remanded back for fresh consideration.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(a)(iii) of the Income Tax Act. The assessee failed to respond to the single opportunity of hearing provided by the CIT(E), leading to an adverse order.

What were the issues?

Whether the assessee was denied a proper opportunity to explain its case before the CIT(E) and if the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12A(1)(a)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Appearances by: Assessee represented by : Gaurav Chandak, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 26.02.2025 Date of pronouncing the order : 06.03.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This is an appeal arising from the order of Ld. Commissioner of Income Tax (Exemption), Kolkata [hereafter “the Ld. CIT(E)”] dated 26.072024.

1.1 From the impugned order, it is seen that the assessee filed an application dated 02.01.2024 for registration u/s 12A(1)(a)(iii) of the Income Tax Act, 1961 (hereafter “the Act”). However, the single opportunity of hearing provided by the Ld. CIT(E) was not responded to by the assessee and hence an adverse order was passed against him.

Purbanchal Shree Ayapa Seva Samiti 1.2 Aggrieved with this action, the assessee has filed the present appeal with the following grounds:

“1. That the Learned CIT(E) has erred on the law as well as on the fact of the case in rejecting the application for Final Registration of Trust. 2. That the learned CIT(E) has erred on the law as well as on the fact of the case in not giving the assessee proper opportunity to explain the facts of the case. 3. The assessee craves leave to add/alter any of the ground of appeal before or at the time of hearing.”

2. Before us, the Ld. AR prayed for one more chance to present the facts before the Ld. CIT(E). He stated that due to oversight on the part of the authorised representative handling that case, the matter could not be attended to. The Ld. AR mentioned about the charitable activities carried on by the assessee trust.

2.1 The Ld. DR relied on the order of Ld. CIT(E) but also fairly stated that he would have no objection in case the matter was to be remanded back to the Ld. CIT(E).

We have carefully considered the rival submissions and also gone through the records. We feel that in the interest of justice, this assessee deserves another chance to present his case before the Ld. CIT(E). Accordingly, we set aside the order of Ld. CIT(E) and remand the matter back to his file for fresh consideration.

In result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the court on 06.03.2025

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