Guidance Educational and Welfare Trust, Lucknow V. Commissioner of Income Tax (E), Lucknow

ITA 330/LKW/2020

AI Insights

The case involves Guidance Educational and Welfare Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Lucknow, rejecting their application for registration under section 12A(a) of the Income Tax Act, 1961. The initial rejection was based on the absence of the assessee's compliance in providing necessary details to justify their eligibility for registration. The Income Tax Appellate Tribunal, Lucknow, decided to restore the case to the CIT (E) for a fresh consideration, emphasizing the need to provide the assessee another opportunity to comply and present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123063 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 23-08-2023
• Assessment Year: misc
• Appeal Filed On: 13-10-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No.330/LKW/2020 Assessment Year: N.A. Guidance Educational and Welfare Trust Flat No.304, New Berry Mohan Rai Ward Hazratganj, Lucknow v. The CIT (Exemption) Lucknow TAN/PAN:AADTG3813E (Appellant) (Respondent) Appellant by: None Respondent by: Shri S. H. Usmani, CIT (DR) Date of hearing: 24 08 2023 Date of pronouncement: 31 08 2023 O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the assessee against the order dated 01.09.2020, passed by the ld. Commissioner of Income Tax (Exemption), Lucknow (hereinafter called “ld. CIT(E)”), wherein vide the impugned order, the assessee’s application for registration under section 12A(a) of the Income Tax Act, 1961 (hereinafter called “Act”) has been rejected. 2. None was present on behalf of the assessee-appellant when the appeal was called out for hearing and a perusal of the order sheet entries show that the assessee has never chosen to get the appeal represented. It is also seen that earlier notices, fixing the date for hearing for 28.03.2022 and 06.09.2022, were returned un-served. Therefore, based on records available before Page 2 of 3 us, we are proceeding to adjudicate the issue before us ex-parte qua the assessee. A perusal of the impugned order shows that the order of the ld. CIT (E) was also passed ex-parte qua the assessee and it has been noted by the ld. CIT (E) in the impugned order that although the assessee had been given opportunity to justify and establish its eligibility for consideration for registration under section 12A of the Act, in view of the assessee not filing the required details, the registration sought by the assessee was to be rejected. On a query from the Bench, the ld. CIT (DR) was gracious enough to suggest that the file may be restored to the ld. CIT (E) for providing the assessee with another opportunity to make proper compliance. Accordingly, in view of the agreement of the ld. CIT (DR), we deem it appropriate to restore this file to the office of the ld. CIT (E) to reconsider the assessee’s application for registration under section 12A of the I.T. Act after providing the assessee with an opportunity to present its case. We also caution the assessee that in case the assessee fails to avail the opportunity now being provided by this Tribunal, the ld. CIT (E) shall be at complete liberty to proceed ex-parte qua the assessee and decide the issue in accordance with law based on the material available before him. 3. In the final result, the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open Court on 31/08/2023. Sd/- Sd/- [ANADEE NATH MISSHRA] [SUDHANSHU SRIVASTAVA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:31/08/2023 JJ: Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar