2023 (9) TMI 1509

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....IT(Exemption), Bhopal in Form 10AD dated 08.06.2023, 2. We shall first take up the appeal filed by the revenue in ITA No.278/RPR/2023 as lead matter wherein grounds of the appeal raised by the assessee are as under: "1. That on the facts and in the circumstances of the case and in law, the order passed by the ld. CIT (Exemption), Bhopal u/s 12AB of the Act dated 08/06/2022 is illegal and void ab initio. 2. That on the facts and in the circumstances of the case and in law, the Commissioner of Income Tax (Exemption) failed to provide an effective opportunity of heard to the appellant. 3. The appellant craves to add, alter or delete any of the grounds of appeal during the course of appellate proceedings." 3. Brief facts in this case ar....

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....lso, it was submitted by the Ld. AR that such communication were neither received by the assessee or email id or through real time alerts on the mobile number uploaded in the PAN profile of the assessee. The Ld. AR had placed reliance in the case of Suman Jeet Agarwal v. ITO - [2022] 143 taxmann.com 11 (Delhi) wherein the Hon'ble High Court had held as under: "25.13 Further, a perusal of the Compliance Affidavit reveals that while the function of generation of Notice on ITBA portal and digital signing of the Notice is executed by the JAO, the function of drafting of the e-mail to which the Notice is attached and triggering the e-mail to the assessee is performed by the ITBA e-mail software system. Thus, mere generation of Notice on the ....

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....e of the assessee, thus, the same is hereby rejected. The Ld. CIT-DR vehemently supported the order of the CIT(Exemption). 8. We have heard the rival contentions and perused the material available on record and case law relied upon by the Ld. AR for our consideration. Admittedly the assessee has filed an application for granting of registration u/s.12AB of the Act before the CIT(Exemption), Bhopal. However, though the assessee had been provided three opportunities i.e. 06.04.2023, 15.05.2023 and 30.05.2023, the assessee remain non-compliant towards such notices. On a perusal of the copies of the notices it is apparent that the registered email id of the assessee were missing, therefore, the assessee's claim that such notices were never del....