Suryaputra Shani Upasak Samajik Samiti, Indore V. CIT (Exemption), Bhopal, Bhopal

ITA 226/Ind/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0584 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-07-2024
• Assessment Year: misc
• Appeal Filed On: 19-03-2024
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE FILED A WRITTENAPPLICATION SEEKING
• Assessee Lawyers: NISHA NAHOTI
• Section: 12AA

Judgement Text

Page 1 of 3 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 226/Ind/2024 Suryaputra Shani Upasak Samajik Samiti, 1,17/1 South Tukoganj, Indore बनाम/ Vs. CIT (Exemption), Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAQAS4076F Assessee by Ms. Nisha Nahoti, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 31.07.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 09.02.2024 bearing DIN & Notice No.: ITBA/EXM/F/EXM45/2023-24/1060695676(1) passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of registration u/s 12AA of Income-tax Act, 1961 has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Suryaputra Shani Upasak Samajik Samiti ITA No. 226/Ind/2024 Page 2 of 3 2. Although Ld. AR for assessee filed a written-application seeking adjournment of hearing fixed on today but, however, during hearing requested to decide this appeal today itself. Accordingly, the hearing is proceeded. 3. Ld. AR next submitted that the CIT(E) has passed impugned order ex- parte and rejected the application filed by assessee for grant of registration u/s 12AA citing the reason “the assessee has not submitted the required documents”. Ld. AR submitted that the assessee is a society engaged in charitable objects and being managed by office-bearers who could not make representation before CIT(E). However, the assessee is now ready to ensure compliances of notices and submission of documents as would be required by CIT(E). Ld. AR made very humble prayer that the charitable activities of assessee-society shall be frustrated due to non-grant of registration, hence an opportunity should be given to assessee to present its case before CIT(E) and the case may be remanded to CIT(E). 4. Ld. DR for revenue did not have any objection if the case is remanded to CIT(E) for adjudication afresh. 5. In view of consensus of both the sides, we are persuaded to remand this matter to CIT(E) for consideration and adjudication afresh after giving one more opportunity to assessee. The assessee is also directed to make compliances on the hearings to be fixed by CIT(E) and do not seek Suryaputra Shani Upasak Samajik Samiti ITA No. 226/Ind/2024 Page 3 of 3 unnecessary adjournments failing which the CIT(E) shall be at liberty to pass order in accordance with law. 6. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court immediately after conclusion of hearing and reduced in writing on the same day. Sd/- Sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 31/07/2024 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore