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

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.

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.

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

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