CIT(E) Can’t Reject Trust’s Application Without Serving Hearing Notice as Per Provisions of Sec. 282 | ITAT
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- Last Updated on 21 June, 2024
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Case Details: Idream Social Edtech Foundation vs. Commissioner of Income-tax (Exemptions) - [2024] 163 taxmann.com 539 (Chandigarh-Trib.)
Judiciary and Counsel Details
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- A.D. Jain, Vice President & Vikram Singh Yadav, Accountant Member
- Amit Parsad & M. Kanda, Advs. for the Appellant.
- Rohit Sharma, CIT-DR for the Respondent.
Facts of the Case
The assessee trust had filed an application for registration under section 12A(1)(ac)(iii). The Commissioner (Exemptions) issued a questionnaire electronically to verify genuineness of its activities requesting the assessee to furnish relevant documents and details online through e-proceedings on the e-filing portal along with supporting documents or evidences etc.
However, the assessee made no submissions. Thus, the Commissioner (Exemptions) rejected the application for registration under section 12AB on the ground that the assessee failed to furnish the relevant details along with supporting documents or evidence.
Aggrieved by the order, the assessee filed an appeal to the Chandigarh Tribunal.
ITAT Held
The Tribunal held that the notices were uploaded to the e-portal, but the assessee stated that he had not received any notice of hearing. Further, something needed to be on record to prove that the assessee had been served proper notice of hearing to furnish the relevant information or documents, etc. Merely uploading information about the date of hearing on the Income Tax Portal was not an effective service of notice as per the provisions of section 282.
Accordingly, considering the facts and circumstances and in the interest of justice, the file was restored to the file of the Commissioner (Exemptions) to decide the matter afresh in accordance with law after giving reasonable opportunity to be heard by the assessee. The assessee was directed to cooperate in the fresh proceedings before the Commissioner (Exemptions).
As a result, the appeal of the assessee was allowed for statistical purposes.
List of Cases Reviewed
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- Shri Bharat Goyal v. Commissioner of Income Tax (E), Chandigarh in CWP 21028-2023 (O&M), dated 04-03-2024 [para 8] followed.
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