Body & Organ Donation Society Of India (BODI), Cuttack V. CIT (Exemption), Hyderabad

ITA 100/CTK/2023

AI Insights

The case involves the Body & Organ Donation Society of India (BODI), which appealed against the decision of the CIT (Exemption), Hyderabad, rejecting their application for registration under section 12AA of the Income Tax Act. The rejection was based on the non-submission of 'Form-10AC and URN' issued by the CPC, which the assessee claimed had not been served to them. The tribunal found merit in the assessee's request for another opportunity to present their case, leading to the restoration of the appeal to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127098 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 25-06-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ु मार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.100/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2022-2023) Body & Organ Donation Society of India (BODI) Bishnu Vihar, Rajnagarpatna, Gopalpur, Cuttack-753003 Vs CIT (Exemption), Hyderabad PAN No. :AAGAB 5267 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.K.Sarangi, CA राजस्व की ओर से /Revenue by : Shri M.K.Gautam, Pr.CIT(OSD) स ु नवाई की तारीख / Date of Hearing : 26/06/2023 घोषणा की तारीख/Date of Pronouncement : 26/06/2023 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad, dated 11/03/2023, passed in DIN & Oder No.ITBA/EXM/F/EXM45/2022-23/1050630810(1), for the assessment year 2022-2023. 3. It was submitted by ld AR that the ld CIT(E) was not justified to reject the application for registration u/s.12AA of the Act on the ground of non-submission of “Form-10AC and URN” issued by the CPC, particularly when “Form-10AC and URN” has not been issued and served on the assessee. It was also the submission that proper opportunity of hearing was not granted to the assessee. It was the submission that if one more opportunity is allowed, the assessee would furnish all the evidences for disposal of the appeal. 4. In reply, ld Sr DR submitted that proper opportunities were allowed as is evident from the impugned order. It was submitted that the order passed by the CIT(E) deserves to be upheld. ITA No.100/CTK/2023 2 5. We have considered the rival submissions. On perusal of the impugned order it is found that the ld.CIT(E) has rejected the application of the assessee on the ground of non-submission of mandatory information i.e. Form No.10AC & URN issued by the CPC, whereas the ld. AR before us submitted that Form No.10AC & URN issued by the CPC has not been served to the assessee. Accordingly, the ld AR prayed that one more opportunity be granted to put forth the case. Therefore, in the interest of justice, we are of the view that the assessee should be allowed one more opportunity to represent its case before the Ld CIT(E) and file the evidences, as he deems necessary, for adjudication of the appeal. Consequently, the appeal is restored back to the file of the ld CIT(E) for fresh adjudication after granting adequate opportunity of being heard to the assessee. At the same time, we direct the assessee to respond to the notices to be issued by the ld CIT(E) and cooperate in finalization of the appeal. 6.. In the result, appeal of the assessee stands allowed for statistical purposes. Order dictated and pronounced in the open court on 26/06/2023. Sd/- (राजेश क ु मार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/06/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Body & Organ Donation Society of India (BODI) Bishnu Vihar, Rajnagarpatna, Gopalpur, Cuttack-753003 2. प्रत्यथी / The Respondent- CIT (Exemption), Hyderabad 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack ITA No.100/CTK/2023 3 आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//