NEELAM CHARITABLE TRUST,CHENNAI vs. CIT,EXEMPTIONS,, CHENNAI
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI JAGADISH
PER JAGADISH, A.M : Aforesaid appeal filed by the assessee is against the order of Learned Commissioner of Income Tax (Exemption), Chennai [hereinafter “[CIT(E)”] dated 07.03.2023 seeking registration u/s.12AB of the Income tax Act, 1961 (hereinafter “the Act”).
The only ground of appeal in this appeal of the assessee is against the rejection of application filed in Form 10AB u/s. 12(1)(ac)(iii) of the Act seeking registration u/s. 12AB of the Act on the ground that
ITA No.1374/Chny/2024 :- 2 -: the assessee has not furnished the relevant documents and
clarification. The assessee has filed online application on 30.09.2023
in Form 10AB u/s. 12A(1)(ac)(iii) of the Act seeking registration u/s.
12AB of the Act. The Ld. CIT(E) has issued letter on 29.12.2023 to
furnish relevant documents and details and clarification on or before
09.01.2023. The assessee sought time till 21.01.2024. Subsequently,
a show cause notice dated 26.02.2024 was issued informing the
assessee to furnish the details as the limitation of time for disposal of
application expired by 31.03.2024, but the assessee has failed to
comply with the notices.
Before us, the Ld. AR has submitted that adequate opportunity
was not given to the assessee and the order is opposed to the
provisions of law and principles of natural justice. The Ld. AR has also
submitted the reason for non compliance before the Ld. CIT(E). The
Ld. AR further submitted that the Ld. CIT(E) has rejected the
application for non prosecution and requested one more opportunity of
hearing to file the details before the Ld. CIT(E).
On the other hand, the Ld. DR argued that the assessee has not
made any submissions, despite of adequate opportunities provided to
the assessee, therefore, appeal be dismissed.
ITA No.1374/Chny/2024 :- 3 -: 5. We have heard both the parties and gone through the order of the Ld. CIT(E). We find that the Ld. CIT(E) has rejected the application filed by the assessee in Form No.10AB u/s. 12(1)(ac)(iii) of the Act seeking registration u/s. 12AB of the Act due to non compliance with the notices. Before us, the Ld. AR has given the reason for non compliance. We are of the opinion that keeping in view the principles of natural justice, Ld. CIT(E) should re-consider the application. We also direct the assessee to appear before the Ld. CIT(E) on the date of hearing without fail and submit all the relevant documents sought for by the Ld. CIT(E). In view of the above, we remit the matter back to the file of Ld. CIT(E) to re-consider the application filed by the assessee. The appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 31st July, 2024.
Sd/- Sd/- (मनु कुमार िग�र) (जगदीश) (Manu Kumar Giri) (Jagadish) �ाियक सद! / Vice President लेखा लेखा सद�य लेखा लेखा सद�य सद�य /Accountant Member सद�य चे�ई/Chennai, �दनांक/Dated: 31st July, 2024. EDN/-
ITA No.1374/Chny/2024 :- 4 -: आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकर आयु�/CIT, Chennai 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF
