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2024 (6) TMI 1125 - AT - Income TaxViolation of principles of natural justice by the CIT(Exemption) - not allowing the assessee an opportunity to be heard - Notices not issued on the registered e-mail id of the assessee - HELD THAT - We noted that the assessee was issued notices on 27.05.2023 and 06.06.2023 but there is no evidence that these were issued on the registered e-mail id of the assessee. In our view, the assessee was not allowed reasonable opportunity of being heard and hence, we set aside the order of CIT(Exemption) dated 15.06.2023 and remand the matter back to his file for fresh adjudication. Needless to say that the CIT(E) will issue notices to the registered e-mail id of the assessee and assessee is also directed to give one dedicated e-mail id to CIT(Exemption), so that he can serve the notices there. In term of the above, order of CIT(Exemption) is set aside and matter remanded back to his file for fresh adjudication. Appeal filed by the assessee is allowed for statistical purposes.
Issues:
1. Delay in filing the appeal by the assessee. 2. Violation of principles of natural justice by the CIT(Exemption). Analysis: 1. The appeal by the assessee was delayed by 32 days, which was beyond the limitation period due to the assessee's lack of awareness about logging into the ITBA portal. The delay was condoned by the Appellate Tribunal, considering the reasons provided by the assessee as reasonable, and the appeal was admitted. 2. The main issue raised in the appeal was the violation of principles of natural justice by the CIT(Exemption) for not allowing the assessee an opportunity to be heard. The assessee claimed that notices were not served at the registered email id, depriving them of participation in the proceedings. The Appellate Tribunal found merit in the grounds raised by the assessee, highlighting that the notices were not served on the registered email id. Therefore, the Tribunal set aside the order of the CIT(Exemption) and remanded the matter for fresh adjudication, directing the CIT(Exemption) to issue notices to the registered email id of the assessee for a fair opportunity of representation. 3. The background of the case involved a religious cum charitable trust seeking registration under the Income Tax Act. Despite receiving multiple notices and opportunities to provide details, the CIT(Exemption) passed an order rejecting the application for non-compliance. The Tribunal observed that the applicant was not interested in getting registered under section 12AB of the Act, leading to the rejection of the application. However, the Tribunal emphasized that the applicant should be given a fair chance to represent their case, ensuring adherence to principles of natural justice. 4. In conclusion, the appeal filed by the assessee was allowed for statistical purposes, with the order of the CIT(Exemption) being set aside and the matter remanded for fresh adjudication. The Tribunal stressed the importance of providing a reasonable opportunity of being heard and serving notices at the registered email id for a fair and just process.
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