Date of Order: June 13, 2023
Case Number: ITA 2810/DEL/2022
This case involves an appeal filed by Arya Samaj Safdarjung Enclave, New Delhi, challenging the order of the CIT (Exemption), New Delhi, which rejected their application for registration under Section 12AB of the Income Tax Act, 1961.
The tribunal reviewed the case where the CIT (Exemption) rejected the registration application based on a procedural error made by the appellant in submitting Form 10AB instead of Form 10A. The rejection was contested on several grounds, emphasizing the appellant’s longstanding compliance and genuine activities under the Act.
The Income Tax Appellate Tribunal, led by Judicial Member Yogesh Kumar U.S. and Accountant Member Anil Chaturvedi, decided to remand the case back to the CIT (Exemption). They directed that the appellant be allowed to re-submit the correct form and that the application be reconsidered without prejudice concerning the time limits. This decision allows Arya Samaj an opportunity to correct the error and seek justice in their application process.
The tribunal’s decision to remand the case highlights the importance of procedural fairness and the consideration of genuine mistakes in the judicial process. It underlines the need for administrative bodies to be flexible and just in handling cases that involve minor procedural errors that do not undermine the substantive aspects of the applications.
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