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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI S.S. VISWANETHRA RAVI, 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 �ी एस. एस. िव�ने� रिव, �ाियक सद! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद! के सम(। BEFORE HON’BLE SHRI S.S. VISWANETHRA RAVI, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ Sri Ayyasamy Thirukovil Trust ITO बनाम No.2/29, Ayyasamy Kovil Street Non-Corporate Ward -1(4) Jagirnaickenpalayam Coimbatore / Vs. Coimbatore – 641 109 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AARTS-6696-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri S.Sridhar (Advocate) Erode -Ld. AR � थ�कीओरसे/Respondent by : Shri R. Clement Ramesh Kumar (CIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 02-05-2024 घोषणाकीतारीख /Date of Pronouncement : 07-05-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 15.03.2023, the assessee is in further appeal before us. Upon perusal of para-6 of 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.
The registry has noted delay of 243 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of affidavit of Managing Trustee. It has been submitted that Managing Trustee was not aware of the relevant provisions and the representative who handled the Income Tax Matters expired in 2022. Considering the same, we condone the delay and proceed for disposal of appeal on merits.
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. 4. The appeal stand allowed for statistical purposes. Order pronounced on 7th May, 2024 Sd/- Sd/- (S. S. VISWANETHRA RAVI) (MANOJ KUMAR AGGARWAL) �ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 07-05-2024 DS आदेशकीQितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF