INDIAN OPTOMETRIC ASSOCIATION,CHENNAI vs. CIT (EXEMPTION), 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 22.03.2024 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
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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 CIT(E) has issued letter on 29.12.2023 to furnish
relevant documents and details and clarification on or before
09.01.2024. In response to the same, the assessee has filed its
response on 09.01.2024. Subsequently, a show cause notice dated
29.02.2024 was issued informing the assessee to furnish the details as
the limitation of time for disposal of application expired by 07.03.2024,
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 CIT(E). The Ld.
AR further submitted that the 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 may be dismissed.
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We have heard both the parties and gone through the order of the CIT(E). We find that the 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 of the notices. Before us, the assessee has given the reason for non compliance. We are of the opinion that keeping in view the principles of natural justice, one more opportunity be provided to assessee to submit the details. We accordingly direct the CIT(E) to re-consider the application. We also direct the assessee to appear before the CIT(E) on the date of hearing without fail and submit all the relevant documents sought for by the 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/-
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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
