Aryabhatta Environment And Nature Foundation, Berhampur V. CIT Exemption, Hyderabad

ITA 43/CTK/2023

AI Insights

The case involves Aryabhatta Environment and Nature Foundation, which appealed against the decision of the CIT (Exemptions), Hyderabad, rejecting their application for final registration under section 12A of the Income Tax Act. The foundation had initially obtained provisional registration, which was valid until the assessment year 2024-25, and applied for final registration within the stipulated time. However, the CIT (Exemptions) rejected the application due to non-submission of additional required documents, as the assessee was unable to respond within the short timeframe provided due to being out of station. The Tribunal found merit in the assessee's request for another opportunity to submit the necessary documents and thus restored the matter for fresh consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300348 (ITAT-CUTTACK)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 26-06-2023
• Assessment Year: misc
• Appeal Filed On: 14-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SANKALP KUMAR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND Aryabhatta Environment and Nature Foundation, Plot No.4607, Vijay Bihar 2 Berhampur, Ganjam PAN/GIR No (Appellant Per Bench This is an appeal filed by the assessee ag CIT(Exemptions), Exmp 45/2022 2. Shri Sanklap M.K.Gautam ld PR.CIT (OSD) IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.43/CTK/2023 Assessment Year : 2023-24 Aryabhatta Environment and Nature Foundation, Plot No.4607, Vijay Bihar 2 nd Lane, Berhampur, Ganjam Vs. CIT (Exemption), Hyderabad PAN/GIR No.AAVCA 6701 G (Appellant) .. ( Respondent Assessee by : Shri Sankalp Kumar Revenue by : Shri M.K.Gautam, Pr. CIT (OSD) Date of Hearing : 27 /0 Date of Pronouncement : 27 /0 O R D E R This is an appeal filed by the assessee against the order of the ld CIT(Exemptions), Hyderabad dated21.12.2022 in Appeal No. 2022-23/10448149568(1)(1) for the assessment year Shri Sanklap Kumar Sahu, CA appeared for the assessee and Shri M.K.Gautam ld PR.CIT (OSD) appeared for the revenue. Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER , ACCOUNTANT MEMBER CIT (Exemption), Respondent) Kumar Sahu, CA M.K.Gautam, Pr. CIT (OSD) 06/2023 /06/2023 ainst the order of the ld in Appeal No.ITBA/Exemp/F/ for the assessment year 2023-24.. he assessee and Shri appeared for the revenue. ITA No.43/CTK/2023 Assessment Year : 2023-24 Page2 | 4 3. It was submitted by ld AR that the assessee company had obtained provisional registration u/s.12AA of the Act, which is valid from A.Y. 2022- 23 till A.Y. 2024-25. It was submitted that the assessee had applied for final registration u/s.12A(1)(ac)(iii) on 3 rd June, 2022 within six months of the order of the provisional registration. Ld CIT(E) called for additional information/documents to the assessee, which were complied. Further, the ld CIT(E) issued another notice for additional information giving the assessee only 3 days time to respond the same. It was the submission that as the assessee was out of station during the said period, further time was sought to submit the details. However, the ld CIT(E) did not consider the application of the assessee and reject the application for final registration u/s.12AA of the Act. It was the prayer that if one more opportunity is granted to the assessee to produce the evidences, as required by the ld CIT(E), the assessee would furnish the same and cooperate with the proceedings. 4. In reply, ld Pr. CIT(OSD) did not oppose the request of ld A.R. of the assessee. 5. We have heard the rival submissions. A perusal of order of the ld impugned order clearly shows that the ld CIT(E) has rejected the application for final registration u/s.12A of the Act on the ground that the required additional documents/information was not furnished by the assessee despite the fact that notice was issued to the assessee. It was the ITA No.43/CTK/2023 Assessment Year : 2023-24 Page3 | 4 contention of ld AR of the assessee that the assessee was only given 3 days time to respond the notice dated 16.12.2022 by 19.12.2022 and since during the said period, the assessee was out of the station, the required documents were not furnished and the ld CIT(E) without giving further time, rejected the application. Before us, ld AR of the assessee has requested that if one more opportunity is given, the assessee would furnish the details as required by the ld CIT(E). Considering the above fact and in order to render substantial justice, we are of the view that the matter should be restored to the file of the ld CIT(E) for fresh adjudication of the application for registration. We order accordingly. We also direct the assessee to furnish the required documents/information, as required by ld CIT(E) in the fresh set aside adjudication of the application for registration. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 27/06/2023. SD/- SD/- (Rajesh Kumar) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 27/06/2023 B.K.Parida, SPS (OS) ITA No.43/CTK/2023 Assessment Year : 2023-24 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The assessee: Aryabhatta Environment and Nature Foundation, Plot No.4607, Vijay Bihar 2 nd Lane, Berhampur, Ganjam 2. The Respondent: CIT (Exemption), Hyderabad 3. The CIT(A)-, 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//