Tribunal Remits Case for Re-Adjudication, Grants Final Opportunity to Appellant Due to Pandemic Impact.

The Tribunal remitted the matter back to the ld. CIT(E) for further adjudication, allowing the appeal for statistical purposes. The appellant was granted a final opportunity to present its case due to the pandemic's impact, ensuring compliance with legal procedures. No prejudice to the Revenue was anticipated, and no costs were imposed.

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Issues:
1. Registration of a society under section 12A of the Income Tax Act, 1961.
2. Non-receipt of notices by the appellant.
3. Discrepancy in the affidavit regarding notice receipt.
4. Impact of the pandemic on the proceedings.

Analysis:
1. The appeal was filed against the rejection of registration under section 12A of the Income Tax Act. The Tribunal had earlier directed the competent authority to reexamine the society's claim. The ld. CIT(E) proceeded with the case in the absence of a reply from the appellant and rejected the registration application. The society contended that it did not receive certain notices, leading to a request for a fresh adjudication in compliance with the Tribunal's directions.

2. The appellant claimed non-receipt of notices, specifically challenging the delivery of one notice. An affidavit was submitted regarding the non-receipt of notices, but the ld. CIT-DR presented evidence contradicting this claim. The Tribunal found the affidavit disproved to some extent due to the evidence provided by the ld. CIT-DR. Despite this, considering the impact of the pandemic, the Tribunal decided to remit the matter back to the ld. CIT(E) for a final opportunity for the appellant to present its case.

3. The Tribunal acknowledged the appellant's awareness of the proceedings upon receiving a notice, emphasizing the need for readiness in the case. However, due to the exceptional circumstances of the pandemic, a liberal view was taken to ensure justice. No prejudice to the Revenue was foreseen, and no costs were imposed. The ld. CIT(E) was directed to provide a final opportunity for the appellant to present its case, ensuring a fair procedure and compliance with the law.

4. In conclusion, the Tribunal allowed the appeal for statistical purposes, restoring the matter to the ld. CIT(E) for further adjudication. The appellant assured cooperation and readiness with the case, emphasizing the need for notices to be sent to the correct email addresses for prompt responses. The decision was pronounced in open court on July 21, 2022.

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