Haryana Football Association Vs. CIT (Exemptions)

Parties Involved

Facts Summary

The assessee, Haryana Football Association, submitted an application for registration under section 12AB of the Income Tax Act on 03-05-2022. A questionnaire was issued to the assessee on 06-09-2022 requesting the submission of documents. However, the assessee did not file any submissions before the Learned Commissioner of Income Tax (Exemptions) [CIT(E)]. Consequently, the CIT(E) rejected the application for registration as well as for provisional registration, citing deficiency in factual evidence and lack of submissions from the assessee despite multiple opportunities granted. The CIT(E) observed that the application was deficient in factual evidence and that it was not possible to ascertain the objects and activities carried out by the applicant. Therefore, the application for registration under section 12AB was rejected.…

Legal Issues

• 1. No service of notices and no copy of the impugned order has been served and the appellant was unknown to the proceedings.
• 2. The impugned order has been passed against the appellant in contradiction with the principle of Natural Justice.
• 3. No opportunity to be heard has been given to the appellant.

Judgment Outcome

Decided in favour of Assessee.

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