Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 668 - AT - Income TaxRegistration u/s 12AA and recognition u/s 80G denied - Whether order was to be passed by learned CIT(E) within 6 months from the end of the month in which the application was filed by the assessee? - HELD THAT:- As per sub-section 2 of section 12AA learned CIT(E) was required to pass the order under section 12AA of the Act within 6 months from the end of month in which the request was made by the assessee for Registration under section 12AA of the Act and therefore, the last date for passing the order under section 12AA of the Act was 30.11.2019 and learned CIT(E) has taken more than 5 month to issue the only notice dated 29.10.2019. Under these facts, we find force in the submissions of learned AR of the assessee that reasonable opportunity of being heard was not provided by learned CIT(E) and therefore, we set aside both the orders of learned CIT(E) and restore the matter back to his file for a fresh decision, after providing reasonable opportunity of being heard to the assessee. In view of this decision, we make no common on merit. Appeals of the assessee are allowed for statistical purposes.
|