CENTRE FOR ENVIRONMENT AND DEVELOPMENT,TRIVANDRUM vs. CIT EXEMPTIONS, KOCHI

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ITA 416/COCH/2023Status: DisposedITAT Cochin23 October 2024AY 2022-23Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals back to the CIT(E) for fresh adjudication. The assessee was given three effective opportunities to plead and prove its case.

What were the facts?

The assessee's appeals were against ex-parte orders from the CIT(E) denying registration under sections 12A and 80G. The denial was based on the assessee's failure to provide relevant details and substantiation.

What were the issues?

Whether the CIT(E) erred in passing ex-parte orders denying registration without affording sufficient opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB,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

For Appellant: Shri Stephen George, CA
For Respondent: Dr. S. Pandian, CIT-DR
Hearing: 22.08.2024Pronounced: 23.10.2024

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.

3.

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.

4.

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.

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