The ITAT Dehradun restored the Shiva Yoga Peetham, Satya Narayan Mandir’s Application for Registration u/s 12A(1).
Facts
The appeal is that the assessee filed an application through electronic mode for registration u/s 12A(1) of the Income Tax Act, 1961. CIT (Exemption) afforded an opportunity vide letter for responding to the specific queries by 05.11.2019. However, on the date, no one appeared on behalf of the assessee and no information was filed as recorded by CIT (Exemption). Therefore, CIT (Exemption) rejected the application of the assessee. Against the rejection of application, the assessee is in appeal before this Tribunal.
Decision
The two member bench of Shamim Yahya, Accountant Member and Kul Bharat, Judicial Member observed that a solitary opportunity was granted to the assessee which is clearly against the principle of natural justice. It therefore, set aside the impugned order and restored the application of the assessee to the file of CIT (Exemption) to decide it afresh after giving adequate opportunity of being heard to the assessee.
Case title: Shiva Yoga Peetham, Satya Narayan Mandir v/s CIT(Exemption), Lucknow
Citation: ITA No.7/DDN/2020
