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Facts
The assessee filed an appeal against the order of the CIT(Exemption) rejecting their application for registration under section 12A. The CIT(E) passed an ex-parte order as the assessee could not respond to the show-cause notice. The assessee claimed that the email went to the spam folder, and they were unaware of the notice date.
Held
The Tribunal noted that the assessee could not respond to the show-cause notice and the CIT(E) could not examine the details. Therefore, the matter was remanded back to the CIT(E) to decide the issue afresh after considering all the details and providing an opportunity of hearing to the assessee.
Key Issues
Whether the rejection of the application for registration u/s. 12A was justified when the assessee could not respond to the show-cause notice due to an email technicality.
Sections Cited
12A
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Income Tax Appellate Tribunal, ‘A‘ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M):
The aforesaid appeal has been filed by the assessee against order dated 14/10/2023 passed by CIT(Exemption) Pune rejecting the application for registration u/s.12A.
2. Before us ld. Counsel submitted that ld. CIT(E) has passed an exparte order. He has filed the details of proceedings of registration u/s.12A in the following manner:-
Ansaar-E-Fatemi Dawat Foundation Date Particulars 29-Apr-23 Filing of the Form 10AB 27-Jul-23 Notice of hearing 08-Aug-23 Due date of compliance 09-Aug-23 Date of receipt of notice by speed post 11-Aug-23 Request for adjournment 22-Aug-23 Response filed to the hearing notice Show cause notice 04-Oct-23 Date of Show cause notice 10-Oct-23 Due date of compliance 14-Oct-23 Date of rejection order
He submitted that the assessee could not reply to the show-cause notice as by mistake e-mail went to the spam folder and assessee was not aware of the date of notice issued by the office of CIT (E). Thus, looking to the fact that assessee could not respond to the show-cause notice and ld. CIT (E) could not examine the details, accordingly, the matter is remanded back to the file of the ld. CIT(E) to decide the issue afresh after considering all the details submitted by the assessee and to give opportunity of hearing to the assessee to substantiate its case.
Ansaar-E-Fatemi Dawat Foundation 3. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 30th April, 2024.