HAJI V N ABDUR RAHMAN PATEL EDUCATION SOCIETY,RAMNAD vs. CIT (EXEMPTIONS), CHENNAI

PDF · subscribers
ITA 736/CHNY/2024Status: DisposedITAT Chennai21 May 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, while acknowledging the assessee's negligence, granted another opportunity based on the principle of natural justice. The impugned order was set aside, and the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemptions) for failing to provide requisite details. The assessee sought another opportunity to present their case.

What were the issues?

Whether the assessee should be granted another opportunity to furnish details for registration under Section 12A(1)(ac)(iii) after initial rejection 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 आयकरअपीलसं./ M/s. Haji V N Abdur Rahman Patel CIT(Exemptions), Education Society, Chennai. बनाम/ Vs. 4, East Big Mosque Street, Kamuthi, Ramnad District – 623 603. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATH-5465-N (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ� कीओर से/ Appellant by : Shri T. Vasudevan, (Advocate)– Ld.AR ��थ� की ओर से/Respondent by : Shri Nilay Baran Som (CIT)-Ld. CIT. DR सुनवाई की तारीख/Date of Hearing : 21-05-2024 घोषणा की तारीख /Date of Pronouncement : 21-05-2024 आदेश / O R D E R PER BENCH

1.

Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 07.03.2024, the assessee is in further appeal before us. Upon perusal of para-3.2 of the order, it could be seen that the application has been rejected since the assessee failed to file the requisite details. Aggrieved, the assessee is in further appeal before us. The Ld. AR has sought another opportunity of hearing which has been opposed by Ld. CIT-DR.

2.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Therefore, we set aside the impugned order and restore the matter back to the file of Ld. CIT(E) for de novo consideration of the application after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 21st May, 2024.

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →