ORISSA STATE ROAD TRANSPORT CORPORATION,BHUBANESWAR vs. CIT(EXEMPTION), HYDERABAD

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ITA 65/CTK/2021Status: DisposedITAT Cuttack02 May 2022AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not granted a substantive opportunity to provide information due to the pandemic. Therefore, the CIT(E)'s order was set aside and the issue was restored for readjudication with adequate opportunity for the assessee.

What were the facts?

The assessee's application for registration under Section 12AA was rejected by the CIT(E) for not providing requested information. The assessee argued that the pandemic hindered their ability to furnish the details and that they were not granted adequate opportunity.

What were the issues?

Whether the assessee was granted adequate opportunity to furnish information before the CIT(E) for registration under Section 12AA, especially considering the pandemic situation.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI ARUN KHODPIA

Hearing: 02/05/2022Pronounced: 02/05/2022

यनधाजररती की ओर से /Assessee by : Shri Dilip Kumar Mohanty, AR राजस्व की ओर से /Revenue by : None (Adjournment Application filed by CIT-DR) सुनवाई की तारीख / Date of Hearing : 02/05/2022 घोषणा की तारीख/Date of Pronouncement : 02/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad refusing to grant the assessee registration u/s.12AA of the Act.

2.

The ld. CIT-DR appearing for the revenue has sought adjournment in this case. Looking to the facts and circumstances of the case and considering the arguments of the ld. AR, the Bench proceeded to decide the appeal after rejecting the adjournment application of the department as the same is unsupported by any valid reasons.

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