NATIONAL TEA RESEARCH FOUNDATION,KOLKATA vs. ITO, EXEMPTION, KOLKATA

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ITA 606/KOL/2024Status: DisposedITAT Kolkata04 July 2024AY 2023-24Bench: Shri Rajpal Yadav, Vice-President (KZ), Shri Rajesh Kumar (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay and set aside the CIT's order, finding that the show-cause notices were sent to an incorrect email address. The CIT was directed to decide the application afresh on merit.

What were the facts?

The assessee's application for registration under section 12A(1)(ac)(iii) was rejected by the CIT. The appeal was filed with a delay, which the assessee attributed to not receiving notices on their registered email.

What were the issues?

Whether the rejection of the registration application was valid when notices were not sent to the assessee's registered email address.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar

Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemption), Kolkata dated 25th August, 2023.

1.

(A.Y. 2023-2024) National Tea Research Foundation 2. The grievance of the assessee is that ld. CIT rejected the application of the assessee for grant of registration under section 12A(1)(ac)(iii) of the Income Tax Act.

3.

The Registry has pointed out that the appeal of the assessee is time barred by 154 days. In the application for condonation of delay, the assessee has submitted that ld. CIT(Exemption) has not issued the summons on the registered e-mail of the assessee. The order was also not communicated to the assessee on the registered e-mail of the assessee. For the reasons stated below, while dealing with the appeal of the assessee, we condone the delay and proceed to decide the appeal on merit.

4.

With the assistance of ld. Representatives, we have gone through the record carefully. It emerges out that registered e-mail ID of the assessee on the Income Tax Portal are as under:- mraghunathco@gmail.com ntrf.india@gmail.com

5.

The ld. Counsel for the assessee drew our attention towards the copy of the show-cause notice issued by the ld. CIT(Exemption), which is placed at pages no. 5 & 7 of the paper book. These notices were sent on the e-mail address: ntrf_india@vsnl.net. Thus, according to the assessee, it never received any show-cause notice, which was sent on the wrong e- mail.

(A.Y. 2023-2024) National Tea Research Foundation 6. On due consideration of the above facts and circumstances, we are of the view that the impugned order of the ld. CIT(Exemption) is not sustainable because these notices were sent on someone else e-mail instead of sending them on the registered e-mail of the assessee. Therefore, the impugned order is set aside and ld. CIT(Exemption) is directed to decide the application of the assessee afresh on merit.

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