Magnet Braing Learning , Bhopal V. The CIT Exemption , Bhopal

ITA 369/Ind/2022

AI Insights

The case involves Magnet Brains Learning Foundation, which appealed against the order of the Commissioner of Income-Tax (Exemption), Bhopal, rejecting their application for registration under section 12AB of the Income-tax Act, 1961. The rejection was initially based on non-compliances by the assessee, which they contested, citing the absence of their counsel due to a personal medical situation. The Tribunal, considering the circumstances and the principles of natural justice, decided to remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130635 (ITAT-INDORE)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-05-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 20-10-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page 1 of 3 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.369/Ind/2022 Assessment Year: 2021-22 Magnet Brains Learning Foundation, E-3/49, Kamdar Apartment, Near 10 No.Market, Arera Colony, Bhopal बनाम/ Vs. CIT(Exemption) Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: AAOCM3423E Assesseeby Shri Ashish Goyal, CA and Shri N. D. Patwa, AR Revenue by Shri P.K.Mishra, CIT DR Date of Hearing 03.05.2023 Date of Pronouncement 03.05.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 24.08.2022passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“Ld. CIT(E)”] by which the application of assessee-appellant seeking registration under new provision of section 12AB of Income-tax Act, 1961 has been rejected, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. Magnet Brains Learning Foundation, Bhopal ITA No.369/Ind/2022 Assessment year 2021-22 Page 2 of 3 3. Ld. AR submits that the Ld. CIT(E) while dealing with the application filed by assessee for grant of registration u/s 12AB fixed hearings on 11.07.2022 and 04.08.2022 and passed ex-parteorder on 24.08.2022 rejecting the assessee’s application on the premise of non-compliances by assessee. Ld. AR submitted that assessee’s counsel CA Smt. Sonia Rathore had given birth to a baby at that time. The assessee has also placed on record the medical reports of Roshan Hospital, Bhopal. Therefore, the assessee could not get its case represented before Ld. CIT(E), which has to led to the passing of ex-parte order by Ld. CIT(E). Ld. AR prays that the matter may be remanded to the file of Ld. CIT(E) for a proper adjudication on merit after giving due opportunity of hearing to the assessee. Ld. DR does not have any objection but prays to direct the assessee to represent his case before CIT(E) and do not seek unnecessary adjournments. 4. In view of such pleadings by partiesand alsohaving regard to the principle of natural justice and fair play, we deem it fit and appropriate to remand this matter back to the file of CIT(E) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by CIT(E) and do not seek unnecessary adjournments. 5. Resultantly, this appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 03/05/2023 and subsequently reduced in writing on 23.06.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक/Dated :23.06.2023 CPU/Sr. PS Magnet Brains Learning Foundation, Bhopal ITA No.369/Ind/2022 Assessment year 2021-22 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore