SHRI BANKHANDI HANUMAN BAGICHI DHARMIK PARMARTHIK AVAM SARVAJANIK NYAS,INDORE V. ITO EXEMPTION, BHOPAL

ITA 746/IND/2024

AI Insights

The case involves Shri Bankhandi Hanuman Bagichi Dharmik Parmarthik Avam Sarvajanik Nyas, an appellant, contesting the decision of the Commissioner of Income-Tax (Exemption), Bhopal, which rejected their application for final registration under section 12AB of the Income-tax Act, 1961, and cancelled their provisional registration. The primary contention was that the notice for compliance, which led to the rejection, was not properly served to the assessee, as it was only uploaded on the e-filing portal without any email notification, and the assessee had not logged in during the relevant period.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34576 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEECARRIEDUSTOPARANO.; OFTHEIMPUGNED; FORREVENUEAGREESWITHTHESUBMISSIONANDPRAYEROFLD; SHRIRAM KUMAR YADAV
• Assessee Lawyers: SHRISOUMYABUMB
• Keywords: Principle of natural justice

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.746/Ind/2024 Shri Bankhandi Hanuman Bagichi Dharmik Parmarthik Avam Sarvajanik Nyas, Panchkuiya Road, Near Rajhohalla Mahesh Nagar Indore बनाम/ Vs. ITO Exemption Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AATTS6405L Assessee by Shri Soumya Bumb, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 20.03.2024 Date of Pronouncement 24.03.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order dated 23.08.2024 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of final registration u/s 12AB of Income-tax Act, 1961 has been rejected and the provisional registration u/s 12AB granted earlier has also been cancelled, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). ShriBankhandi Hanuman Bagichi Dharmik Pramarthik Avan Sarvajnik Nyas ITA No. 746/Ind/2024 Page 2 of 3 2. Ld. AR for assessee carried us to Para No. 2 & 3 of the impugned order to demonstrate that the CIT(E) has passed impugned order for non- compliance of notice dated 17.08.2024 by assessee wherein certain information/clarification was required by CIT(E) from assessee. Ld. AR next filed a copy of Communication No. 100083667712 downloaded from assessee’s a/c in e-filing portal of Income-tax Department to show that the impugned notice dated 17.08.2024 was sent by the office of CIT(E) through this Communication. Ld. AR further pointed out that the columns in this Communication for sending emails “To” and “CC” are blank which show that the said Communication as well as impugned notice dated 17.08.2024 embedded therein were not served upon assessee through email; the same were only uploaded on e-filing portal of department. Ld. AR further submitted that the CIT(E) passed impugned order on 23.08.2024 within a short span of time after issuance of notice and during this short time, the assessee did not log-in to e-filing portal. Hence the impugned notice sent by CIT(E) did not reach to the knowledge of assessee which has led to non- compliance of same. Ld. AR prayed that in the interest of justice one more opportunity should be given to assessee and the present matter should be restored at the level of CIT(E) for a fresh adjudication. He asserted that the assessee shall participate in the proceedings to be conducted by CIT(E). 3. Ld. DR for revenue agrees with the submission and prayer of Ld. AR but makes a request to direct the assessee to stay diligent in the proceedings to be conducted by CIT(E). ShriBankhandi Hanuman Bagichi Dharmik Pramarthik Avan Sarvajnik Nyas ITA No. 746/Ind/2024 Page 3 of 3 4. Considering above submissions-cum-consensus of both sides and also having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of hearing to assessee and pass an appropriate order. The assessee is also directed to stay vigilant and ensure participation in the hearings as may be fixed by CIT(E) and do not seek unnecessary adjournments. Ordered accordingly. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 24/03/2025 Sd/- Sd/ (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 24/03/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPS Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "