The Kerala High Court directed the assessee, TJ Vinod, to appear before the Commissioner of Income Tax in the matter of rejection of application for registration under Section 12A of the Income Tax Act, 1961.
The present writ petition has been filed seeking to quash order dated 18.9.2023, whereby the petitioner’s application for registration under Section 12A of the Income Tax Act, 1961 has been rejected as the petitioner did not appear in response to the hearing notice dated 17.7.2023 and did not file any reply in response to the show cause notice dated 9.8.2023.
The counsel for the petitioner submitted that for compelling circumstances, he could not file reply to the show cause notice dated 9.8.2023 and also could not appear in response to the hearing notice dated 17.7.2023 and that the petitioner has all relevant documents in support of his case for registration under Section 12A of the Income Tax Act and prayed that the petitioner may be afforded one more opportunity to produce all relevant documents and make submissions before the Commissioner of Income Tax (Exemptions), Ernakulam.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid facts, the petitioner is directed to appear before the Commissioner of Income Tax (Exemptions), Ernakulam on 5.1.2024 along with all relevant documents. The Commissioner of Income Tax (Exemptions) may direct the petitioner to produce further documents, if any, required and after hearing the petitioner, the Commissioner shall pass appropriate orders on the application of the petitioner seeking registration under Section 12A of the Income Tax Act.”
“If the petitioner fails to appear on 5.1.2024 and does not produce the relevant documents as required by the Commissioner, no further opportunity shall be granted to the petitioner and in such circumstances, the order impugned herein will stand” the Court noted.
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