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2021 (9) TMI 3 - ITAT AHMEDABADExemption u/s 11 - rejection of application u/s 12AA - ex parte order of CIT rejecting application - non-submission of requisite details during the proceedings - assessee is a trust engaged in educational activities registered with Charity Commissioner - HELD THAT:- Upto the date of hearing, the assessee did not file the details but filed those details before the date of order. CIT has given opportunity upto 17.7.2018 and thereafter, it appears to have been reserved for order, during that period, the assessee filed the details. It is not discernible, whether those details were brought to the notice of ld.CIT or not. Though carefree attitude of the assessee in not complying with notice of the ld.CIT may justify action of the ld.CIT to some extent, but outright rejection of the application for grant of registration without considering the same on merit and material placed on record, would burden assessee with a huge tax liability. Before us, the assessee has filed a paper containing copies of its books accounts and auditor’s report. Though the same were filed with the office of ld.CIT, they were not being considered by the ld.CIT while deciding the application of the assessee and dismissed the application of the assessee ex parte - we are of the view that assessee should have been given one more opportunity to support its case, and therefore, in the interest of justice, it is appropriate for us to set aside the impugned order and restore the issue, whether or not to grant registration to the assessee under the Income tax Act, back to the file of the CIT (Exemptions) for fresh examination - Decided in favour of assessee for statistical purpose.
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