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2022 (9) TMI 1495 - AT - Income TaxExemption u/s 11 - Assessment of trust - rejecting application for registration u/s.12A - CIT (E) has rejected the application on the ground that none appeared before the CIT(Exemptions) - HELD THAT:- It is pertinent to note that the CIT(Exemptions) has categorically quoted the details required on behalf of the assessee Trust but the assessee within the stipulated time could not produce the same. After going through the appeal records, it is found that there is a delay of filing the appeal before us of 568 days which was not explained by the assessee at any point of time. But, since the assessee has not been given any opportunity of hearing for placing the documents called for by the CIT (Exemptions), we are condoning the delay and direct the CIT(Exemptions) to consider the application of the assessee filed under Section 12AA after taking cognisance of the details filed before the CIT(Exemptions). Needless to say the assessee be given opportunity of hearing by following the principles of natural justice. We further direct the assessee to co-operate with the proceedings and file the relevant details within the stipulated time given by the CIT(Exemptions) otherwise the CIT(Exemptions) can decide the case according to the law. Assessee appeal is partly allowed for statistical purpose.
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