JERMEL'S ACCADEMY,KOLKATA vs. CIT(EXEMPTION), KOLKATA

ITA 738/KOL/2024Status: DisposedITAT Kolkata22 July 2024Bench: SHRI SANJAY GARG (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the rejection order was passed ex parte and was not a speaking order. In the interest of justice, the Tribunal set aside the CIT(E)'s order and restored the matter for fresh adjudication.

What were the facts?

The assessee filed an application for approval under section 12A(1)(ac)(iv) of the Income Tax Act. The CIT(E) rejected the application ex parte after the assessee failed to respond to notices, citing incorrect section usage and lack of information.

What were the issues?

Whether the CIT(E) was justified in passing an ex parte order rejecting the application for approval without affording a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iv),Section 11(7)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH AT KOLKATA

Before: SHRI SANJAY GARG & SHRI RAKESH MISHRA

For Appellant: Shri Siddharth Agarwal, Advocate
For Respondent: Shri Subhendu Datta, Sr. DR
Hearing: 02.07.2024Pronounced: 22.07.2024

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as “the Ld. CIT(E)]” passed vide Form No. 10AD rejecting the application of the assessee for grant of approval as per the provisions of section 12A(1)(ac)(iv) of the Income tax Act, 1961 (hereinafter referred to as the “Act”) vide DIN No. ITBA/EXM/F/EXM45/2023- 24/1060742555(1) dated 09.02.2024. 2. Grounds of appeal raised by the assessee are as under:

“1. For that on the facts and circumstances of the case, the Ld. CIT(Exemption), Kolkata was not justified in passing an ex parte order.

2 Jerm

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(iv)

All 65 judgments and leading authorities on Section 12A(1)(ac)(iv) →

Recent GST High Court judgments

Search GST case law →