Sri Vidya Learning Centre, Hyderabad V. CIT, (Exemption), Hyderabad

ITA 152/Hyd/2023

AI Insights

The case involves Sri Vidya Learning Centre, which appealed against the order of the Commissioner of Income Tax (Exemption), Hyderabad, rejecting their registration under sections 12A and 80G(5) of the Income Tax Act. The rejection was primarily due to the assessee's failure to furnish required details by the stipulated deadline, as they did not receive the communication from the CIT (E) in their inbox but in the spam folder. The Tribunal found this non-receipt of communication justified the assessee's non-appearance and decided to restore the matter to the CIT (E) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128955 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 06-06-2023
• Assessment Year: misc
• Appeal Filed On: 16-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

ITA No 152 of 2023 Sri Vidya Learning Centre Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA No. 152/Hyd/2023 Assessment Year: 2023-24 Sri Vidya Learning Centre Hyderabad PAN:AASTS8951Q Vs. Commissioner of Income Tax (Exemption) Hyderabad (Appellant) PAN: (Respondent) Assessee by : Shri A Harish, Advocate Revenue by: Dr. Rajendra Kumar, CIT(DR) Date of hearing: 07/06/2023 Date of pronouncement: 07/06/2023 ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 27/02/2023 of the learned CIT (Exemption)- Hyderabad, against the rejection of registration u/s 12A of the Act on the ground that the assessee could not furnish the requisite details as called for by the CIT (E) on or before 23/12/2022. 2. Although a number of grounds have been raised by the assessee, however, these all relate to the order of the CIT (E) in rejecting the provisional registration granted u/s 12AB and 80G(5) of the I.T. Act. ITA No 152 of 2023 Sri Vidya Learning Centre Page 2 of 3 3. It is the case of the assessee that the CIT (E) had issued notice for hearing on 8.12.2022 asking the assessee to furnish the details on or before 23.12.2022. Since the assessee could not furnish the requisite details before the CIT (E) within the stipulated time period, the learned CIT (Exemption) issued the order against the assessee. 4. It is submitted by the learned Counsel for the assessee that the email sent to the assessee had went to spam box and was not accessed by the assessee. As the assessee has failed to participate in the proceeding on account of non-receipt of the email went to Spam Box, the non-appearance of the assessee before the CIT (Exemption) was justified. The learned AR submitted that the case be remanded back to CIT (E) for passing a fresh order. 5. The learned DR, on the other hand, submitted that he has no objection, if the matter is restored to the file of the CIT (Exemption) for deciding the issue afresh. 6. We have heard the rival arguments made by both the sides and perused the material available on record. Since the assessee could not appear before the CIT (E) on account of non- receipt of communication through email and furnish the requisite information called for by the CIT (E) within the stipulated time , therefore, non-appearance of the assessee before the CIT (E) was justified. Hence we restore the issue to the file of the CIT (E) to decide de novo the issue raised before us after affording reasonable opportunity of being heard to the assessee. The assessee is also hereby directed to appear before the CIT (E) and ITA No 152 of 2023 Sri Vidya Learning Centre Page 3 of 3 submit all the requisite details to the satisfaction of the CIT (E) as early as possible. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 7 th June, 2023. Sd/- Sd/- (R.K. PANDA) ACCOUNTANT MEMBER (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 7 th June, 2023. Vinodan/sps Copy to: S.No Addresses 1 Sri Vidya Learning Centre C/o Kalyandas & Co. C.A, 15 Venkateshwara Colony, Narayanguda, Hyderabad 500029 2 CIT (Exemption), Aayakar Bhavan, Opp: LB Stadium, Basheerbagh, Hyderabad 500004 3 DR, ITAT Hyderabad Benches 4 Guard File By Order