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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ��./ ITA No. 52/Jab/2017 �� � � � � � � / Assessment Year : 2017-18 Anant Shekshnik Sansthan, Commissioner of Plot No.25, Telegraph Gate Vs Income-tax (Exemption), No.4, Wright Town, Bhopal (MP) Jabalpur(MP) PAN : AACTA 7059 H / (Appellant) / (Respondent) Assessee by : Shri Abhishek Oswal, Adv. Revenue by : Shri PD Chougule, DR $ %&'/Date of Hearing : 13/03/2018 ! "# $ %&' /Date of Pronouncement: 15/03/2018 ()*+ "# .//O R D E R , - PER MANISH BORAD, ACCOUNTANT MEMBER:- This appeal filed by the assessee is directed against the order of the learned Commissioner of Income-tax (Exemption), Bhopal dated 13.09.2017 rejecting the registration sought by the assessee u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) .
At the outset, learned Counsel for the assessee submitted that ld. CIT(Exemption) has passed an ex-parte order without appreciating the details as well as documents filed during the course of proceedings relating to application under Section 12AA of the Act. Learned Counsel urged for providing one more opportunity to present its case before the ld. CIT(Exemption). Learned Departmental Representative raised no objection to this plea of the learned Counsel for the assessee.
We have heard the rival contentions and perused the record placed before us. We find that assessee, which is an association of person, applied for registration under Section 12AA of the Act in form No.10A on
ITA No.52/Jab/2017 Anant Shekshnik Sansthan Vs. CIT(Exemption) AY : 2017-2018
31.03.2017. Various details about the objects and activities of the applicant were called for. Assessee received notice through Assessing Officer, to which the assessee sought adjournment on 08.08.2017 and matter finally got adjourned to 07.09.2017. Subsequently, the ld. CIT(Exemption) passed an ex-parte order on 13.09.2017 as the assessee could not appear on 07.09.2017. We find that assessee was given only one opportunity and the ld. CIT(Exemption) hurriedly framed the ex-parte order. We, therefore, in the interests of justice, are of the view that the issue needs to be set aside to the file of the ld. CIT(Exemption) for de novo adjudication. We order so and direct the ld. CIT(Exemption) to examine the documents filed by the assessee in support of its application filed for registration under Section 12AA of the Act and needless to mention that assessee should be given adequate opportunity of being heard.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 15th March, 2018 at Jabalpur.
Sd/- Sd/-
(KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Jabalpur; Dated 15/03/ 2018 *Bit
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