FETNA TRUST,COIMBATORE vs. CIT EXEMPTIONS, CHENNAI

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ITA 1317/CHNY/2024Status: DisposedITAT Chennai08 August 2024Bench: HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity for a hearing. The impugned order was set aside, and the matter was restored to the CIT(E) for reconsideration.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(E) for non-compliance and failure to respond to notices. The assessee sought another opportunity for a hearing.

What were the issues?

Whether the assessee should be granted another opportunity for a hearing after the rejection of its registration application due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “ए” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Fetna Trust CIT (Exemptions) बनाम/ 545, Ashwin Hospital Campus Chennai. BKR Nagar, Sathy Road, Vs. Coimbatore-641 012. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATF-8041-N (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Arjun Raj (Advocate) - Ld.AR � थ�कीओरसे/Respondent by : Shri Nilay Baran Som (CIT) -Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 22-07-2024 घोषणाकीतारीख /Date of Pronouncement : 08-08-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application filed in Form No.10AB for registration u/s 12A(1)(ac)(iii) vide impugned order dated 27-10-2023, the assessee is in further appeal before us. Upon perusal of para-7 of impugned order, it could be seen that the assessee has failed to respond to various notices issued by appropriate authority. Accordingly, the application was rejected for non-compliance. The Ld. AR has pleaded for another opportunity of hearing before Ld. CIT(E) which has been opposed by Ld. CIT-DR. The registry has noted a delay of 129 days in the appeal, which stand condoned.

2.

Considering the fact that the assessee is adversely affected by impugned order and keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter of registration is restored back to the file of Ld. CIT(E) for re-consideration after affording another opportunity of hearing to the assessee. The assessee is directed to substantiate its application. 3. The appeal stand allowed for statistical purposes. Order pronounced on 8th August, 2024 Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :08-08-2024 DS आदेशकीGितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT Chennai. 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF

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