Ms/Vivekananda Educational Trust, Kottayam V. The CIT(exemption), Kochi

ITA 46/COCH/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9321 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 18-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri B.R. Baskaran, AM ITA No. 46/Coch/2021 Vivekananda Edcuational Trust Mini Mandiram Building Market Road,Nedumkunam Kottayam 686542 Vs. CIT (Exemption) Sanjuan Tower Behind CR Building Kochi 682018 PAN – AACTV5479L Appellant Respondent Appellant by: Shri Prasanth Srinivas Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 07.02.2022 Date of Pronouncement: 07.02.2022 O R D E R Per: George Mathan, JM This is an appeal filed by the assessee against the order of the learned CIT (Exemption), Kochi in DIN & Order No. ITBA/EXM/S/EXM1/2020- 21/1030922671(1) dated 24.02.2021 rejecting the application for registration under Section 12AA of Income Tax Act, 1961. 2. Shri Prasanth Srinivas appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue. 3. It was submitted by the learned A.R. that the learned CIT (Exemption) has rejected the application for registration on the ground that details were not submitted. It was the submission of the learned A.R. that details have been submitted by mail. It was also submitted that due to the pandemic the representative of the assessee was not able to attend in person. It was the submission that if the assessee is granted another opportunity they would be able to submit all the details called for. ITA No. 46/Coch/2021 Vivekananda Edcuational Trust 2 4. In reply the learned D.R. vehemently supported the order of the learned CIT (Exemption). 5. We have considered the rival submissions. As it is noticed that the assessee has submitted all the details by mail and as it is noticed that the application for registration has been rejected on the ground of non- furnishing of the details, in the interest of natural justice, the issues in this appeal are restored to the file of CIT (Exemption) for readjudication after granting the assessee adequate opportunity of being heard. Assessee shall cooperate in response to the notice issued by the learned CIT (Exemption). 6. In the result, the appeal filed by the assessee is allowed. Dictated and pronounced in the open Court on 7 th February, 2022. Sd/- Sd/- (B.R. Baskaran) (George Mathan) Accountant Member Judicial Member Cochin, Dated: 7 th February, 2022 Copy to: 1. The Appellant 2. The Respondent 3. The CIT -Exemption 4. The DR, ITAT, Cochin 5. Guard File By Order //True Copy// Assistant Registrar ITAT, Cochin n.p.