Case Number: ITA 419/DEL/2021
Date of Hearing: August 10, 2022
Date of Pronouncement: August 10, 2022
The case involves an appeal by Dayawati Shiksha Prasar Samiti against the order of the CIT(E), Lucknow, which was passed on February 17, 2021. The CIT(E) rejected the application of the appellant under Section 12AA of the Income Tax Act, 1961, primarily on grounds of inadequate documentation and non-compliance with procedural requirements.
The primary issue in this case was the alleged lack of due opportunity for the appellant to be heard, which is a fundamental right in judicial proceedings. This was especially pertinent as the hearing and proceedings occurred during the COVID-19 pandemic, which imposed significant challenges on normal processes and procedures.
The tribunal noted that despite the appellant’s failure to appear, the seriousness of the situation warranted a reconsideration. The ld CIT(E) was directed to allow the appellant an opportunity to submit the necessary documents and information. The tribunal set aside the original order and remanded the case back for a fresh decision, stressing the importance of ensuring justice and due process, even during challenging times.
The final judgment provided relief to the appellant, allowing for a re-evaluation of the application under Section 12AA. This decision underscores the judicial system’s flexibility and willingness to adapt in extraordinary circumstances, ensuring that justice is served effectively and equitably.
Appeal Against the Rejection of Application under Section 12AA by Dayawati Shiksha Prasar Samiti
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