Shree Jain Ratna Seva Trust, Kolkata V. CIT(E), Kolkata, Kolkata

ITA 454/KOL/2023

AI Insights

The case involves Shree Jain Ratna Seva Trust appealing against the order of the Commissioner of Income Tax (Exemption), which had rejected their application for registration under Section 80G of the Income Tax Act, 1961. The initial rejection was decided ex-parte due to non-compliance by the assessee to the notices of hearing. The Tribunal noted the possibility that the assessee might not have been aware of the new ITBA norms for receiving notices via email. Consequently, the Tribunal restored the matter to the file of the CIT(E) for de-novo adjudication, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132538 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 24-07-2023
• Assessment Year: misc
• Appeal Filed On: 08-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KR. AGARWALA
• Assessee Lawyers: N. KEDIA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 80G

Judgement Text

| आयकर अपीलीय अिधकरण Ɋायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 454/Kol/2023 Assessment Year: 2023-24 Shree Jain Ratna Seva Trust 26/1, Ramesh Mitra Road Kolkata - 700029 [PAN: AADTS1761M] Vs Commissioner of Income Tax (Exemption), Kolkata अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Assessee by : Shri N. Kedia, Advocate Revenue by : Shri Sunil Kr. Agarwala, CIT, D/R सुनवाई की तारीख/Date of Hearing : 25/07/2023 घोषणा की तारीख /Date of Pronouncement: 06/09/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal has been preferred by the assessee against the order of Learned Commissioner of Income Tax (Exemption), (hereinafter referred to as “the ld. CIT(E)”), passed under Rules 2C or 11AA or 17A of the Income Tax Rules, 1962 under Form No. 10AD, rejecting the application for registration under clause (iii) of second proviso to sub-Section (5) of Section 80G of the Income Tax Act, 1961 (hereinafter ‘the Act’). 2. We have heard rival contentions and perused the records placed before us. We find that before the ld. CIT(E), there was no compliance by the assessee to the notices of hearing issued and the issue of grant of approval for registration u/s 80G(5) of the Act was decided ex-parte. On account of new norms of ITBA, where the notices are sent through e-mails, one cannot ignore the possibility that certain assessee/s who I.T.A. No. 454/Kol/2023 Assessment Year: 2023-24 Shree Jain Ratna Seva Trust 2 are not well-versed with these new technical changes may have not been able to take note of the notices issued by the ld. CIT(E). Therefore, in the interest of justice and being fair to both the parties, we deem it fit to restore the issue to the file of the ld. CIT(E), for de- novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. The ld. CIT(E) is directed to pass a speaking order after dealing with the merits of the case. 3. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 6 th September, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 06/09/2023 *SC SrPs आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent 3. संबंिधत आयकर आयुƅ / Concerned Pr. CIT 4. आयकर आयुƅ)अपील (/ The CIT(A)- 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडŊ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata