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2021 (9) TMI 1165 - ITAT LUCKNOWExemption u/s 11 - Rejecting the application for registration u/s 12AA(1)(b)(ii) - HELD THAT:- CIT (Exemptions) had issued only one letter dated 22.10.2019 calling for certain queries. The assessee could not appear before the ld. CIT(E) on the date fixed for and the CIT (Exemptions) passed the order and rejected the application of the assessee for registration u/s. 12A(1) of the Act. The submission of assessee before us was that the notice dated 22.10.2019, fixing the date of hearing on 4.11.2019 has not been received by the assessee in time; and that all the relevant details as sought for by the ld. CIT(E) had already been filed along with the application for registration under section 12A - one more opportunity should be given to the assessee to explain its case before the ld. CIT (Exemptions). We are of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity before disposing of the application of registration by the ld. CIT (Exemptions). Matter is remitted to the ld. CIT(E) to be decided afresh in accordance with law, within a period of two months from the date of receipt of this order. Appeal of the assessee stands allowed for statistical purposes.
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