SHANMUGANATHAPURAM ELAYATHANGUDI OKKUR UDAYUR SREE ANDATHAL TRUST,SIVAGANGA vs. CIT EXEMPTIONS, CHENNAI

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ITA 360/CHNY/2024Status: DisposedITAT Chennai01 May 2024Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principle of natural justice, granted the assessee another opportunity to substantiate their case. The application was restored to the CIT(E) for fresh adjudication after providing a reasonable hearing.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the Commissioner of Income Tax (Exemption). The assessee argued for another opportunity to present their case, which was opposed by the revenue.

What were the issues?

Whether the assessee should be granted a further opportunity to present their case before the CIT(E) for registration under Section 12A(1)(ac)(iii).

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 MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

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) by Ld. Commissioner of Income Tax (Exemption) vide impugned order dated 12-12-2023, the assessee is in further appeal before us. The Ld. AR submitted that the assessee failed to make any effective representation and therefore, another opportunity may be granted to the assessee. The Ld. CIT DR opposed the same.

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. Accordingly, the application is restored back to Ld. CIT(E) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and file requisite details forthwith failing which Ld. CIT(E) shall be at liberty to proceed with disposal of application on merits.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 1st May, 2024

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