2024 (6) TMI 864 - ITAT AHMEDABAD

Denial of Registration u/s 12AB and 80G(5) - exparte rejection orders - assessee stated that notices were not issued to the assessee Trust - assessee submitted unconditional apologies of the statement of non-service of notice through email id of the Trust and the Trustee without properly verifying from the official email id filed the Affidavit and pleaded to withdraw the Notarized Affidavit - HELD THAT - It is seen that the assessee Trust was registered on 10.01.2020 with the main object to promote education, medical relief, providing medical treatment to needy persons. The assessee Trust obtained provisional registration u/s. 12AB of the Act from the Ld. CIT(E) on 30.11.2022. It is thereafter the assessee filed application in Form 10AB for final registration on 15.02.2023. As stated in the Notarized Affidavit, the assessee claims that no notices were served upon him. Per contra, the department proved beyond doubt that the first notice was delivered on 11.07.2023 sent at 06 56 26 p.m. and the same delivered to the email address at 06 56 30 p.m. Similarly, second notice sent on 04.08.2023 at 09 35 51 p.m. delivered at 09 35 58 p.m. Thus it is proved the assessee s Affidavit is misleading, though deposed before a Notary Public. Section 277 of the Income Tax Act provides for false statement in verification, etc. and Section 277A of the Act provides for falsification of books of account or document, etc. Similarly Section 177 of the Indian Penal Code, 1860 deals with furnishing of false information and Section 181 of Indian Penal Code, 1860 deals with false statement on or affirmation to public servant. Thus every assessee who makes a statement before any Authority should be vigilant enough with the above provisions of law and punishment prescribed therein. Since the assessee pleaded to withdraw the above Notarized Affidavit and submitted unconditional apologies before this Tribunal and also provisional registration already granted to the assessee Trust on 10.01.2020. We deem it fit to impose a cost of Rs. 5,000/- each in the above appeals to be payable to the Prime Minister National Relief Fund account within a period of two weeks of receipt of this order. However to uphold the Principle of Natural Justice, we deem it fit to set aside the exparte rejection orders dated 21.08.2023 and 24.08.2023 passed by Ld. CIT(E) with a direction to reconsider the Registration u/s.12AB and u/s. 80G of the Act by providing one opportunity to the assessee and pass orders strictly under the provisions of law. Needless to say, the assessee should furnish all the required details as prescribed under the Act and Rules for getting the Registration under the Act. Appeals filed by the Assessee are allowed for statistical purposes.