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Facts
The assessee's appeal arises from an order by the Commissioner of Income Tax (Exemptions) rejecting their application for registration. The CIT(E) rejected the application because the assessee failed to respond to a notice requesting relevant documents and details by a specified deadline.
Held
The Tribunal held that it is in the interest of justice for the assessee to be given an adequate opportunity to present all relevant evidence before the CIT(E). Therefore, the appeal is set aside to the file of the CIT(E) for de novo adjudication.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration without providing adequate opportunity to the assessee to submit documents. Whether the appeal should be allowed for de novo adjudication.
Sections Cited
12(1)(ac)(iii), 12AB, 12A(1)(a)(iii)
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
आयकर अपीलीय अिधकरण ‘बी’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपील सं./ Amman Narpani Mandram Vs. The Commissioner of Income Tax, M Anumanpalli Arachalur Exemptions, VIA, Modakurichi. Chennai. TK Erode 638 101. [PAN: AAHTA 7296D] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri N. Arjun Raj, Advocate ��यथ� क� ओर से /Respondent by : Ms. C. Vatchala, IRS, CIT. सुनवाई क� तार�ख/Date of Hearing : 12.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 17.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Exemptions), Chennai in DIN and Notice No.ITBA/EXM/F/EXM45/2024 -25/1068495093 (1), dated 10.09.2024.
We have heard the rival contentions and perused the material on record. We found that the ld. CIT(E) has issued notice on 28.08.2024 to furnish relevant documents/ details on or before 03.09.2024 but the assessee did not respond, hence, the ld. CIT(E) has rejected the application filed by the assessee on