9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 128 - AT - Income TaxGrant of approval for 12AB - No effective opportunity to refute the rejection given - denial of natural justice - HELD THAT - CIT(E) without further opportunity to the appellant rejected the application in violation of principle of natural justice as commanded by proviso to section 12AA(1)(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis- -vis to comply with the requirements sought. Opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. The doctrine of natural justice is a facet of fair play in action and no person shall be saddled with a liability without being heard. Remand the matter back to the file of Ld. CIT(E) for according reasonable effective opportunity to refute the rejection. Appeal allowed for statistical purposes.
Issues involved:
The refusal to grant registration u/s 12AB of the Income-tax Act, 1961 by the Commissioner of Income Tax (Exemption), Pune. Summary: Issue 1: Refusal to grant registration u/s 12AB: The appellant assessee filed an appeal against the order of refusal to grant registration u/s 12AB of the Income-tax Act, 1961 by the Commissioner of Income Tax (Exemption), Pune. The appellant had applied for registration under the category of charitable trust / institution but failed to provide the necessary information requested by the Ld. CIT(E). The Ld. CIT(E) rejected the application without giving the appellant a reasonable opportunity to refute the rejection, which was deemed a violation of the principle of natural justice as per the proviso to section 12AA(1)(b)(ii) of the Act. The Tribunal decided to remand the matter back to the Ld. CIT(E) for according a reasonable and effective opportunity to the appellant to comply with the requirements and refute the rejection. The appeal was allowed for statistical purposes. This summary provides a detailed overview of the issues involved in the legal judgment, highlighting the key points and decisions made by the Appellate Tribunal ITAT PUNE.
|
