YOUTH ORIENTATION GROUP INTERNATIONAL,KOTTAYAM vs. THE CIT (EXEMPTION), KOCHI

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ITA 43/COCH/2021Status: DisposedITAT Cochin07 February 2022AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT (Exemption) for readjudication. The assessee was granted an adequate opportunity of being heard, and was directed to cooperate with the CIT's notices.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT (Exemption) due to non-submission of details. The assessee claimed that details were submitted via mail and sought another opportunity due to pandemic-related difficulties in attending in person.

What were the issues?

Whether the CIT (Exemption) was justified in rejecting the registration application without granting a proper opportunity to the assessee to submit the required details.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri George Mathan, JM & Shri B.R. Baskaran, AM

For Appellant: Shri Prasanth Srinivas
For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Hearing: 07.02.2022Pronounced: 07.02.2022

This is an appeal filed by the assessee against the order of the learned CIT (Exemption), Kochi in DIN & Order No. ITBA/EXM/S/EXM1/2020- 21/10301499551(1) dated 10.02.2021 rejecting the application for registration under Section 12AA of Income Tax Act, 1961.

2.

Shri Prasanth Srinivas appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue.

3.

It was submitted by the learned A.R. that the learned CIT (Exemption) has rejected the application for registration on the ground that details were not submitted. It was the submission of the learned A.R. that details have been submitted by mail. It was also submitted that due to the pandemic the representative of the assessee was not able to attend in person. It was the submission that if the assessee is granted another opportunity they would be able to submit all the details called for.

2 Youth Orientation Group International 4. In reply the learned D.R. vehemently supported the order of the learned CIT (Exemption).

5.

We have considered the rival submissions. As it is noticed that the assessee has submitted all the details by mail and as it is noticed that the application for registration has been rejected on the ground of non- furnishing of the details, in the interest of natural justice, the issues in this appeal are restored to the file of CIT (Exemption) for readjudication after granting the assessee adequate opportunity of being heard. Assessee shall cooperate in response to the notice issued by the learned CIT (Exemption).

6.

In the result, the appeal filed by the assessee is allowed.

Dictated and pronounced in the open Court on 7th February, 2022.

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