MS/VIVEKANANDA EDUCATIONAL TRUST,KOTTAYAM vs. THE CIT(EXEMPTION), KOCHI

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ITA 46/COCH/2021Status: DisposedITAT Cochin07 February 2022AY 2016-172 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 opportunity to submit all required details and cooperate with the CIT.

What were the facts?

The assessee, Vivekananda Educational Trust, filed an appeal against the CIT(Exemption)'s order rejecting its application for registration under Section 12AA. The rejection was based on the ground that details were not submitted.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the registration application without considering details submitted by mail and granting a proper opportunity to the assessee.

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- 21/1030922671(1) dated 24.02.2021 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 Vivekananda Edcuational Trust 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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