SRI CHAGANTI SATSANGAM,PITHAPURAM vs. INCOME TAX OFFICER (EXEMPTIONS WARD), RAJAHMUNDRY
No AI summary yet for this case.
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE
PER DUVVURU RL REDDY, Judicial Member :
The captioned appeal is filed by the assessee against the order of the Ld. CIT(Exemptions), Hyderabad vide DIN & Notice No. ITBA/EXM/F/EXM45/2022-23/1050958513(1), dated 19/03/ 2023.
2 2. Brief facts of the case are that the assessee has filed an e-
application in Form No.10AB seeking registration U/s.12AB of
the Income Tax Act, 1961 [the Act]. Subsequently, notice dated
2/1/2023 was issued in respect of the proceedings U/s.
12A(1)(ac)(iii) to the assessee to produce a copy of Memorandum
of Association / Trust Deed for verification and furnish the
detailed reply on the specific information called for in the said
notice. In response, the assessee furnished the information and
the same was verified by the Ld. CIT(E) who observed that the
CPC has issued the Form No. 10AC dated 8/9/2022 valid from
2022-23 to 2024-25. In this regard, the Ld. CIT(E) issued another
notice on 8/3/2023 and requested the assessee to reply and
furnishe the information mentioned therein in writing on or
before 10/3/2023. Considering the assessee’s no response, the
Ld. CIT(E) passed the order on 19/3/2023 by holding that since
there is no compliance from the assessee so far and has not filed
any information or documentary evidence, the application filed by
the assessee in form No.10AB seeking registration U/s. 12AB is
hereby rejected. Aggrieved by the order of the Ld. CIT(E), the
assessee is in appeal before the Tribunal by raising the following
grounds of appeal:
3 “1. The order of the Ld. CIT (E), Hyderabad is contrary to the facts and also the law applicable to the facts of the case.
The Ld. CIT(E) is not justified in rejecting the application filed by appellant in Form No. 10AB for Registration U/s. 12AB of the Act.
Any other ground that may be urged at the time of appeal hearing.”
At the outset, the Ld. AR submitted before us that the Ld. CIT (E)
has passed ex-parte order without providing proper opportunity to the
assessee of being heard. It was therefore pleaded that the matter may be
remitted back to the file of the Ld CIT (E) in order to provide one more
opportunity to the assessee of being heard. Ld. DR, on the other hand,
vehemently opposed to the submissions of the Ld. AR and argued that
sufficient opportunities had been provided to the assessee however, on
the given dates of hearing, neither the assessee nor its Representative
filed any information / documentary evidence as called for by the Ld.
CIT(E). It was further submitted that the Ld. CIT (E) had no other option
but to pass ex-parte order based on the materials available on record.
Hence, it was pleaded that the order passed by the Ld. CIT(E) does not
call for any interference.
We have heard the rival submissions and carefully perused the
materials on record. On examining the facts of the case, we find that the
4 Ld. CIT (E) had posted the case on three occasions. However, there was
no response on behalf of the assessee before the Ld. CIT(E) on the given
dates of hearing. Therefore, the Ld. CIT (E) was left with no other option
except to adjudicate the appeal ex-parte. On perusal of the Ld. CIT(E)’s
order, we have observed and find it relevant to mention here that the Ld.
CIT(E) has issued the show cause notice on 08/3/2023 and requested
the assessee to furnish the information on or before 10/3/2023 which
shows that there is hardly 02 days for the assessee to furnish the
information before the Ld. CIT(E). Further, it is also pertinent to mention
that the Ld. CIT(E) has passed the order on 19/3/2023. In our
considered opinion, following the principles of natural justice, the Ld.
CIT(E) ought to have given sufficient time or one more opportunity to the
assessee to furnish the information as required by the Ld. Revenue
Authorities. In this situation, we find strength in the arguments
advanced by the ld. AR. Therefore, considering the prayer of the Ld. AR,
strictly following the principles of natural justice and in the interest of
justice, we hereby remit the matter back to the file of Ld. CIT (E) in order
to consider the appeal afresh on merits by providing one more
opportunity to the assessee of being heard. At the same breath, we also
hereby caution the assessee to promptly co-operate before the Ld. CIT (E)
in the proceedings failing which the Ld. CIT (E) shall be at liberty to pass
5 appropriate order in accordance with law and merits based on the materials on the record. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove.
Pronounced in the open Court on 10th August, 2023.
Sd/- Sd/- (एस बालाकृ�णन) (दु�वू� आर.एल रे�डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सद�य/ACCOUNTANT MEMBER �या�यकसद�य/JUDICIAL MEMBER Dated :10/08/2023. OKK - SPS आदेश क� ��त�ल�प अ�े�षत/Copy of the order forwarded to:- 1. �नधा�रती/ The Assessee– Sri Chaganti Satsangam, D.No.5-122, Akondi Lakshmi Smarakam, Pithapuram, Thimmapuram, East Godavari Dist, Andhra Pradesh – 533005. 2. राज�व/The Revenue – Income Tax Officer, Aayakar Bhavan, Kambala Cheruvu, Veerabhadrapuram, Rajahmundry, Andhra Pradesh – 533105. 3. The Principal Commissioner of Income Tax, 4.आयकर आयु�त (अपील)/ The Commissioner of Income Tax (Appeals), 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, �वशाखापटणम/ DR, ITAT, Visakhapatnam 6.गाड� फ़ाईल / Guard file आदेशानुसार / BY ORDER
Sr. Private Secretary ITAT, Visakhapatnam
