KUNTHUNATH RELIGIOUS TRUST,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 853/DEL/2021Status: HeardITAT Delhi13 July 20232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) should have granted more opportunities to the assessee to provide the required details. The matter was restored to the CIT(Exemption) for a fresh decision after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's application for registration under Section 12A of the Income Tax Act was rejected by the CIT(Exemption) for non-compliance with 31 queries, where four points remained unaddressed. The assessee argued that the CIT should have provided further opportunities to furnish the details.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without providing adequate opportunity for the assessee to furnish all required details.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

For Appellant: CA Sh. Shobhit Kansal, CA
Hearing: 13/07/2023Pronounced: 13/07/2023

This appeal by the assessee is preferred against the order of the CIT(Exemption), New Delhi framed u/s.12AA (1)(b) of the Act rejecting the application of the assessee for grant of registration u/s.12A of the Act.

2.

Before us the Counsel for the assessee pointed out that vide notice dated 26.08.2020 the PCIT has raised as many as 31 querries which were duly replied by the assessee. The Counsel further stated that for some reasons four points could not be replied and the CIT(Exemption) concluded that since the assessee has not filed the details the application is rejected.

3.

After giving a thoughtful consideration, we are of the considered view that the CIT(Exemption) ought to have given some more opportunity to the assessee to furnish the requisite details. In the interest of justice and fair play we restore the issue to the files of the CIT(Exemption). The assessee is directed to furnish the necessary details required by the CIT(Exemption) and the CIT(Exemption) is directed to decide the application afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

4.

In the result, the appeal of the assessee is allowed for statistical purpose. 5. Decision announced in the open court on 13.07.2023.

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