ANSAAR-E-FATEMI DAWAT FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), THANE

PDF · subscribers
ITA 4361/MUM/2023Status: DisposedITAT Mumbai30 April 2024AY 2022-23Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A‘ BENCH

For Appellant: Shri Milind Dattani/Bhavin
For Respondent: Shri Ajay Chandra
Pronounced: 30/04/2024

आदेश / O R D E R PER AMIT SHUKLA (J.M):

1.

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

2.

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.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →