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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench These assessee’s twin appeals arise against orders of the Commissioner of Income Tax (Exemption) in proceedings u/s. 12AB and 80G of the Income Tax Act, 1961 (the Act) as under : - DIN & Order No. Date No. 1 415/Coch/2023 2021-22 ITBA/EXM/F/EXM45/2022 30.03.2023 -23/1051683389(1) 2 83/Coch/2024 2022-23 ITBA/EXM/F/EXM45/2022 30.03.2023 -23/1051684183(1)
Heard both the parties. Case files perused.
& 416/Coch/2023 Centre for Environment and Development 2. It emerges during the course of hearing with the able assistance coming from both the sides that the learned CIT(E)’s twin impugned ex-parte orders herein; denying sec.12A as well as sec.80G registration(s), have quoted assessee’s failure in filing all the relevant details followed by substantiation thereof as per law.
Faced with this situation, we deem it appropriate in larger interest of justice to restore the assessee’s instant twin appeals back to the CIT(E) for his afresh appropriate adjudication as per law subject to a rider that it shall be taxpayer’s risk and responsibility only to plead and prove it’s case(s) within three effective opportunities in consequential proceedings. Ordered accordingly.
These assessee’s twin appeals ITA.Nos.415 and 416/Coch/2023 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.