JOLLY'S SOOTHING ERA FOUNDATION, JALANDHAR V. INCOME TAX OFFICER WARD- 4(3), JALANDHAR

ITA 254/ASR/2022

AI Insights

The case involves Jolly's Soothing Era Foundation, which appealed against the orders of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh, rejecting their application for permanent registration under section 12A of the Income Tax Act. The appeals were filed due to the ex-parte rejection of their application, which the assessee contested, claiming that their adjournment applications were not considered. The Income Tax Appellate Tribunal, after hearing both parties and reviewing the submissions, decided to remand the matter back to the PCIT (Exemptions) for a fresh consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114386 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-02-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 11-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 254 & 255/Asr/2022 Assessment Year: NA Jolly’s Soothing Era Foundation, House No. 223, New Laxmipura, Div. No. 3, Jalandhar-144004 [PAN: AAECJ 5199C] (Appellant) V. Income Tax Officer, Ward -4(3), Jalandhar (Respondent) Appellant by : Sh. Sushil Sharma, Adv. Respondent by : Sh. S. R. Kaushik, CIT-DR Date of Hearing : 27.02.2023 Date of Pronouncement : 02.03.2023 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 14.10.2022 and 17.11.2022, challenging therein the rejection of the application for registration u/s 12A ex-parte qua the assessee. ITA No. 254 & 255/Asr/2022 Jolly’s Soothing Era Foundation v. ITO 2 2. The sole issue involved in both the appeals pertaining to rejection of registration u/s 12A of the Act on identical facts, hence both the appeals are adjudicated simultaneously for the sake of brevity. 3. The assessee society has been provisionally registered u/s 12A(1)(ac)(iii) vide registration number AAECJ5199CF20213 dated 02.10.2021, copy of 10AC attached (APB pg. no. 3 to 5). The assessee has applied for permanent registration u/s 12A vide application 18.04.2022 in form 10AB. The PCIT issued questionnaire on 02.09.2022 for filing documents by the assessee, however, the assessee has applied adjournment application (APB pg. no. 8 & 9) seeking adjournments for preparation of documents to be furnished. The ld. PCIT has rejected the adjournment application of the assessee and rejected application filed for registration u/s 12A ex-parte qua the assessee. 4. The ld. counsel of the assessee has submitted that the ld. PCIT has neither considered the adjournment application nor has given any reasons for rejection of adjournment application filed for seeking time to file requisite information in response to the letter issued by the ld. PCIT. Again, the ld. PCIT has rejected second adjournment application stating therein that no adjournment was made before him which is factually incorrect as evident from the screenshot of the adjournment application placed on record (APB pg. no. 8 & 9). The ld. counsel requested that this case may be remanded back to the ld. PCIT for fresh consideration of the matter on merits after granting opportunity of being heard. The Ld. DR has no objection to the request of the Ld. AR. ITA No. 254 & 255/Asr/2022 Jolly’s Soothing Era Foundation v. ITO 3 5. Having heard both the sides and perusal of record and the written paper book filed by the assesse, it is admitted fact, that the appellant has filed adjournment application dated 24 th Sept., 2022 and 5 th Oct., 2022 which appears to have not been received in the office of the PCIT due to technical glitches on the departmental portal. In view of principles of natural justice, we consider it deem fit to remand back the matter to the file of the PCIT(Exemptions) to adjudicate the issue of registration u/s 12A afresh as per law after considering the submission of the assessee after granting adequate opportunity of being heard. No doubt, the appellant shall cooperate in the fresh proceeding before the PCIT. 6. In the result, both the appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 02.03.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order