SRI JANARDANANANDA SARASWATHI SWAMY SAMSMRUTHI TRUST,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

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ITA 414/HYD/2024Status: DisposedITAT Hyderabad23 September 2024Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial 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 held that allowing the assessee to produce the documents before the CIT(Exemption) would enable a decision on merits. Technicalities should yield to substantial justice.

What were the facts?

The assessee's application for registration under Section 80G(5) was rejected by the CIT(Exemption) for failing to furnish required documents on time. The assessee claimed they obtained the documents belatedly and sought an opportunity to present them.

What were the issues?

Whether the assessee should be granted an opportunity to furnish documents for 80G registration after the rejection due to non-compliance with a notice.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD

Before: SHRI MANJUNATHA G. & SHRI K.NARASIMHA CHARY

Hearing: 12/08/2024

आदेश / ORDER PER K. NARASIMHA CHARY, J.M: Challenging the rejection of application filed by the assessee in Form No.10AB, seeking registration under section 80G(5) of the Income tax Act, 1961 (“the Act”) by order dated 27/02/2024, assessee preferred this appeal stating that the assessee could not furnish the documents required by the Learned Commissioner of Income Tax (Exemption) [“Ld.CIT(E)] in the notice dated 24/01/2024, in time.

2.

It is the submission on behalf of the assessee that the assessee could secure the documents required by the Learned CIT(E) belatedly and looking at the non-compliance with the requirements of notice dated 24/01/2024, the learned CIT(E) rejected the application and in the interest of justice, an opportunity may be granted to the assessee to produce the same before the learned CIT(E). To prove the bonafides in this request, the assessee filed the documents before us.

3.

The learned DR opposed the prayer made on behalf of the assessee.

4.

On a careful consideration of the matter, we are of the considered opinion that by allowing the assessee to produce the documents before the Ld.CIT(E), the highest that would happen is that the request of the assessee seeking registration under section 80G could be decided on merits. When the technicalities are pitted against the delivery of substantial justice, the former will give way to the later. With this view of the matter, we allow the appeal and restore the issue to the file of the learned CIT(E) and the learned CIT(E) will consider the documents and take a view according to law.

5.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on this the 23rd September, 2024.

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