CHRISTURAJA SUVISHESHA PRAGOSHANA SANGAM TRUST,PUTHENCRUZ vs. CIT-EXEMPTIONS, KOCHI

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ITA 662/COCH/2023Status: DisposedITAT Cochin05 November 2024AY 2022-23Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the assessee's Section 80G registration application back to the CIT(E) for fresh adjudication. This was done to allow for the possibility of communication gaps, with the taxpayer responsible for proving their case.

What were the facts?

The assessee, Christuraja Suvishesha Pragoshana Sangam Trust, appealed an order rejecting its Section 80G registration application. The rejection was based on non-compliance with show cause notices issued by the CIT(E)/NFAC.

What were the issues?

Whether the rejection of the Section 80G registration application due to non-compliance with show cause notices was justified, considering potential communication gaps.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH

Hearing: 14.08.2024Pronounced: 05.11

Appellant by : --- None --- Respondent by : Sri.Sanjit Kumar Das, CIT-DR Date of Pronouncement : 05.11. 2024 Date of Hearing : 14.08.2024 ORDER PER BENCH :

This assessee’s appeal in ITA.No.662/Coch/2023 for assessment year 2022-2023, arises out of the order of the Commissioner of Income-tax (Exemption)/NFAC’s vide DIN & Order No.ITBA/NFAC/S/250/2023-24/1054561691(1) dated 25.07.2023, in proceedings u/s.80G of the Income-tax Act, 1961; in short “the Act” hereinafter.

Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex parte.

2.

It emerges during the course of hearing that the CIT(E)/NFAC herein has passed his impugned order rejecting the assessee’s sec.80G registration application filed in Form010AB on 14.01.2023 for the sole reason that his twin show cause notice(s) dated 21.06.2023 and 07.07.2023; asking for all the relevant details; stood non-complied with at the taxpayer’s hand.

3.

Learned CIT-DR could hardly dispute the clinching fact that inference arising from such non-compliance case that possibility of communication gap(s) at various levels could not be altogether ruled-out which indeed resulting in non-compliance at the taxpayer’s hand. Faced with this situation and in larger interest of justice, we deem it appropriate to restore the assessee’s sec.80G registration application back to the learned CIT(E) for it’s afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s responsibility only to plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.

Order pronounced in the open court on this 5th day of November, 2024.

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