Dawoodi Bohra Jamat Trust Mufaddal Mohalla Poona v/s CIT (Exemption), Pune

Parties Involved

Facts Summary

This assessee's appeal arises against the order of the CIT(Exemption), Pune rejecting the application of the assessee under section 12AB of the Income Tax Act, 1961. The assessee had failed to respond to the corresponding show cause notices on various occasions, leading to the refusal of section 12A registration. The learned CIT(E) had not granted two weeks effective time from the date of his last hearing notice dated 04.03.2024, which followed the impugned order dated 13.03.2024. The communication gap at various levels in such a short span of time could not be ruled out.…

Legal Issues

• 1. Whether the assessee's section 12A registration application should be restored to the CIT(E) for a fresh examination.

Judgment Outcome

Decided in favour of Assessee.

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