Shiksha AvamSwastha vs. CIT (Exemption), Patna

Parties Involved

Facts Summary

The assessee, Shiksha AvamSwastha, filed an appeal against the ex-parte order passed by the Commissioner of Income Tax (Exemption), Patna, dated 02.03.2024. The order cancelled the assessee's application for regular registration under section 12A and the provisional registration granted under section 12A(1)(ac)(vi). The assessee argued that the order was passed due to their inability to attend the proceedings because of significant health challenges faced by the trustee. The Department opposed the appeal, stating that the assessee had multiple opportunities to represent their case but failed to comply. The Tribunal set aside the order and remanded the matter back to the Commissioner for fresh adjudication, allowing the appeal for statistical purposes.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Exemption) was justified?

Judgment Outcome

Decided in favour of Assessee.

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