CARDIOLOGICAL SOCIETY OF INDIA VIDARBHA CHAPTER,NAGPUR vs. CIT EXEMPTION, PUNE

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ITA 312/NAG/2024Status: HeardITAT Nagpur12 December 2024Bench: SHRI V. DURGA RAO (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the CIT(A)'s file for fresh adjudication. The assessee was directed to provide the requested details and evidence promptly.

What were the facts?

The assessee, Cardiological Society of India, Vidarbha Chapter, appealed against the CIT(A)'s order rejecting its application under Section 12A. The assessee argued that non-compliance with notices was due to circumstances beyond its control and requested an opportunity to present its case.

What were the issues?

Whether the CIT(A) was justified in rejecting the Section 12A application without considering the assessee's circumstances and the genuineness of its activities.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Rajiv Balwant Pethe
For Respondent: Shri Sandipkumar Salunke

Date of Hearing – 03/12/2024 Date of Order – 12/12/2024

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is against the impugned order dated 11/03/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”].

2.

In its appeal, the assessee has raised following grounds:–

“1. The Hon. CIT-Exemption was not justified in rejecting the application U/S. 12A of the Income Tax Act 1961, without appreciating the fact that the appellant could not comply with the notice due to circumstances beyond its control. 2. The Hon. CIT-Exemption ought to have appreciated the genuineness of activity carried on by the trust by considering the facts of the case.

2 Cardiological Society of India Vidarbha Chapter The appellant craves leave to add, amend or alter the above grounds of appeal as the occasion may demand or circumstances may require.”

3. Before us, during the course of hearing, the learned Authorised Representative appearing for the assessee submitted that certain details were not filed before the learned CIT(E) which will help the assessee in establishing its case properly. Hence, the learned Authorised Representative prayed for granting one opportunity to enable him to substantiate its case properly before the learned CIT(E) by restoring the appeal to the file of the learned CIT(E).

4.

The learned Departmental Representative supported the order passed by the learned CIT(E).

5.

We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the learned CIT(E) desired certain details from the assessee which were not filed. Therefore, in the interest of justice and by following the principles of natural justice, we set aside the impugned order passed by the learned CIT(A) and restore the matter to his file for denovo adjudication on merit in accordance with law after considering all the details to be filed by the assessee. The assessee is also directed to comply with the directions of the learned CIT(E) promptly by adducing the evidences/documents as desired by the learned CIT(E). Thus, all the grounds raised by the assessee are allowed for statistical purposes.

3 Cardiological Society of India Vidarbha Chapter 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12/12/2024

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