Goseva Parivar vs. CIT(E), Kolkata

Parties Involved

Facts Summary

Goseva Parivar filed an application for registration under section 12A(1)(ac)(iii) of the Act. The Commissioner of Income Tax (Exemption)-Kolkata issued notices for hearing on 27.12.2023 and 15.01.2024, but the assessee did not comply. The application was dismissed ex-parte. The assessee argued that the notices were issued through the ITBA portal, which they could not access due to a lack of an organized system for handling tax matters. The assessee requested another opportunity to present their case.…

Legal Issues

• 1. Whether the assessee was given a reasonable opportunity of hearing before the order was passed ex-parte?
• 2. Whether the application should be restored to the file of the Commissioner of Income Tax (Exemption)-Kolkata for a fair hearing?

Judgment Outcome

Decided in favour of Assessee.

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