Madurai Child Development Centre v. Commissioner of Income Tax

Parties Involved

Facts Summary

The assesse, Madurai Child Development Centre, has filed an appeal against the order of the Commissioner of Income Tax (Exceptions) dated 03.07.2024. The assesse had requested for exemption under Form-10AB under Clause (iii) of the first proviso to section 80G (5) but was dismissed ex-parte by the CIT(E). The assesse's counsel argued that the hearing notices were only uploaded on the e-portal and not served as per section 282. The assesse requested an opportunity to plead its case before the lower authorities. The DR submitted that the assesse had not responded before the CIT(E) and hence did not deserve any sympathy. The tribunal noted that three notices were issued to the appellant through the ITBA Portal between 24.05.2024 to 24.06.2024, and the dismissal was ex-parte without discussing the merits of the case. The tribunal allowed the appeal for statistical purposes and directed the CIT(E) to readjudicate the matter after giving the assesse a proper opportunity to be heard.…

Legal Issues

• 1. Whether the assesse was given a proper opportunity to be heard before the dismissal of its application?
• 2. Whether the dismissal of the assesse's application was justified?

Judgment Outcome

Decided in favour of Assessee.

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