Accurate Education and Research Society vs. DCIT (Exemptions)

Parties Involved

Facts Summary

The assessee, Accurate Education and Research Society, filed an appeal against the order of the Ld. CIT(Appeal)/NFAC, Delhi dated 30.10.2023, relating to assessment year 2020-21. The assessee claimed that the assessment order passed by the AO was erroneous as it made additions of Rs. 26,56,12,954/- and Rs. 2,07,91,846/- on the ground that the assessee failed to furnish a certificate of registration u/s. 12A/12AA. The assessee argued that it was duly registered u/s. 12A/12AA of the Act and this fact was verifiable from the department’s own records. The assessee also contended that the AO passed an exparte order, which is against the principles of natural justice. The assessee further argued that the CIT(A) erred in not adjudicating the grounds of appeal on merit and in passing an exparte order without providing proper opportunity of being heard. The assessee prayed that the issues in dispute may be remitted back to the file of the AO for fresh adjudication, after giving adequate opportunity of being heard to the assessee.…

Legal Issues

• 1. The assessee failed to furnish certificate of registration u/s. 12A/12AA.
• 2. The AO passed an exparte order.

Judgment Outcome

Decided in favour of Assessee.

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