ZEE LEARN EDUCATION SOCIETY,MUMBAI vs. CIT (E), MUMBAI

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ITA 432/MUM/2017Status: DisposedITAT Mumbai19 June 20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT's order and restored the matter to the CIT's file for a fresh examination. The assessee was directed to cooperate fully with the CIT for expeditious disposal.

What were the facts?

The assessee filed an application seeking recognition under Section 80G of the Income Tax Act. The CIT (Exemptions) rejected the application due to the assessee's non-cooperation and failure to furnish required details.

What were the issues?

Whether the CIT was justified in rejecting the application for 80G recognition without providing a further opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, G Bench, Mumbai

Before: Shri B.R. Baskaran & Shri Amarjit Singh

For Respondent: Shri Abhijit Pathankar
Hearing: 19.06.2018Pronounced: 19.06.2018

The assessee has filed this appeal challenging the order dated 06-12- 2006 passed by Ld CIT (Exemptions), Mumbai rejecting the application filed by the assessee seeking recognition u/s 80G of the Act.

2.

None appeared on behalf of the assessee. The Ld D.R submitted that the Ld CIT(Exemptions) was constrained to reject the application, since the assessee did not co-operate with Ld CIT and also did not furnish the details called for.

3.

We heard Ld CIT-DR and perused the record. We notice that the Ld CIT(Exemptions) was constrained to reject the application of the assessee, since the assessee did not furnish various details called for by him. In our view, in the interest of natural justice, the assessee may be provided with one more opportunity. Accordingly we set aside the order passed by Ld CIT(Exemptions) and restore the matter to his file for examining the application of the assessee afresh. We also direct the assessee to extent

4.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.

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