SELVA VINAYAKA EDUCATIONAL TRUST,NAMAKKAL vs. CIT(EXEMPTION), CHENNAI

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ITA 1092/CHNY/2024Status: DisposedITAT Chennai03 July 2024AY 2023-24Bench: HON’BLE SHRI ABY T. VARKEY, JM 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, decided to grant another opportunity of hearing to the assessee. The impugned order was set aside, and the matter was restored to the CIT(Exemption) for reconsideration.

What were the facts?

The assessee trust filed an application in Form No.10AB seeking registration under Section 12A(1)(ac)(iii). The application was rejected by the CIT(Exemption) as the assessee failed to make any representation to support it.

What were the issues?

Whether the rejection of the registration application without providing an opportunity for representation violates the principles of natural justice.

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, “C” BENCH, CHENNAI

Before: HON’BLE SHRI ABY T. VARKEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “सी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय �ी एबी टी. वक�, �ाियक सद" एवं माननीय �ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Selva Vinayaka Educational Trust CIT(Exemption) 6/36-B Ram Nivas, Badupatty East Chennai. बनाम/ Street, Opp.SIDCO Vs. Periya patty Post – 637 003. Namakkal Dist. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAQTS-9435-F (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri S.Maruthu Pandian(CIT) -Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 24-06-2024 घोषणाकीतारीख /Date of Pronouncement : 03-07-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 19.02.2024, the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

2.

Upon perusal of para-5 of impugned order, it could be seen that the assessee failed to make any representation before Ld. CIT(E) to support the application. Accordingly, the application was rejected against which the assessee is in further appeal before us. 3. 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. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024

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