TaxTMI 
TaxTMI 
2024 (6) TMI 414
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....wing grounds have been raised : a) That the Order dated 21.01.2023 passed in Form No. 10AD rejecting the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, *361 by the respondent is bad in law inasmuch as the same is passed in complete breach of principles of natural justice and settled principles of law governing the exercise of a quasi - judicial powers of the respondent in deciding the application for registration under Section 12AB of the Income Tax Act, 1961. b) That the respondent i.e., Commissioner of Income Tax (Exemptions), Chandigarh erred in law as well as on facts in rejecting the application seeking final approval/registration for the assessment years 2021-22 to 2023-24 [in terms....
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.... and arbitrary. f) That the Order dated 21.01.2023 passed in Form No. 10AD rejecting the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 by the respondent is not tenable in law and on the facts and in the circumstances of the case as the aforesaid notices dated 10.11.2022, 12.12.2022, 28.12.2022 of hearing were not served upon the appellant in terms of Section 282 of the Income Tax Act, 1961. g) That since the whole proceedings from the very onset are vitiated and suffers from the principles of natural justice, the matter deserve to remanded back for de novo hearing on merits and providing opportunity of hearing to the appellant. 3. At the outset, it is noted that there is a delay ....
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....he ld. DR did not raise any specific objection. 5. In view of the submissions made by both the parties, we are satisfied that there was sufficient and reasonable cause for the assessee in not filing the appeal in time. Accordingly, the delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. The facts of the case are that an application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee Trust on 28.09.2022. In order to examine and verify the objects of the Trust/Foundation, the genuineness of its activities and compliance with such requirements of any other law in force, the ld. CIT(Exemptions) issued a questionnaire electronically on 10.11.2022 requesting the assesse....
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....the provisions of Section 282 of the Income Tax Act. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana through its authorized signatory Shri Bharat Goyal Vs Commissioner of Income Tax (E), Chandigarh in CWP 21028-2023 (O&M), wherein, vide order dated 04.03.2024, their Lordships have held that the provisions of Section 282(1) of the Income Tax Act and Rule 127(1) of the Income Tax Rules, 1962, envisage that it is essential that before any action is taken, a communication of the notice must be in terms of these provisions; that these provisions do not make mention of communication to be "deemed" by placing the notice on the e....
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.... inasmuch as the application seeking final approval/registration for the assessment years 2021-22 to 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income Tax Act, 1961 was rejected vide Order dated 21.01.2023 in violation of principles of natural justice as no notice of hearing was served in terms of Section 282 of the Income Tax Act, 1961. c) That the Order dated 30.01.2023 passed in Form No. 10AD rejecting the application for registration under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the respondent is illegal and arbitrary as the same is passed in violation of settled principle of right to notice, so that same be met by the appellant. d) That....
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.... CIT (Exemptions). In the main case for registration u/s 12AB of the Act which was rejected vide order dated 21.01.2023, the assessee was unaware about the issuance of letters/notices for hearing as the same was not served. The assessee came to know about the impugned order dated 30.01.2023 passed in Form No. 10AD as well as order dated 21.01.2023 only when the Chartered Accountant of the assessee logged into the Income Tax account of the assessee for filing fresh renewal of registration u/s 12AB of the Act for the succeeding assessment years on 24.11.2023. Thereafter, the assessee applied for the certified copy of the impugned order vide letter dated 04.12.2023. However, the said letter was not accepted for the reason that the original ord....