THE LORD RANCH TRUST,MUMBAI vs. DIT (E), MUMBAI

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ITA 367/MUM/2013Status: DisposedITAT Mumbai17 June 2016AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the registration was denied due to the assessee's absence and agreed to give the assessee another opportunity. The DIT's order was set aside, and the case was remanded for fresh consideration.

What were the facts?

The assessee's appeal arose from the DIT (Exemption) order denying registration under Section 12A of the Income Tax Act. The assessee did not appear as the notice was returned unserved.

What were the issues?

Whether the denial of registration under Section 12A without providing the assessee an opportunity to be heard is justified.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Respondent: Shri S. C. Tiwari, DR

PER MAHAVIR SINGH, JM:

1.

This appeal by the assessee is arising out of the order passed by the DIT (Exemption), Mumbai passed u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as the (“Act”) in appeal No. DIT (E) u/s.12A/45239/12-13 dated 03-08-2012.

2.

At the outset, it is noticed that the only issue in this appeal of the assessee is against the order of the DIT (Exemption), Mumbai denying registration u/s 12A of the Act.

3.

We find from the order of the DIT (Exemption) that the assessee has not attended due to the fact that the notice issued to the assessee was returned un-served by the postal authorities with the remarks “not known and unclaimed”. On query from the Bench, the learned DR fairly conceded that the registration is denied in the absence of the assessee and it can go back to the file of the DIT(Exemption) afresh.In the entirety of the facts and circumstances of the case, we feel that let one more opportunity be given to DIT (Exemption) who passed the ex-parte order. The assessee is also directed to cooperate with the proceedings and file all the relevant details as and when called for. The order of the DIT (Exemption) is set aside and the appeal of the assessee is remanded back to the file of the DIT (Exemption) for fresh consideration after examining the details submitted by the assessee in accordance with law.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15/06/2016.

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