Little Sisters of the Poor Sawantwadi Vs CIT (Exemption) (Bombay High Court)
Bombay High Court has overturned an order cancelling the provisional registration of the Little Sisters of the Poor Sawantwadi, a non-profit institution, under section 12AB of the Income-tax Act. The cancellation order, dated October 16, 2023, was challenged by the petitioner, who argued that they did not receive the notice of the hearing on time due to it being sent to an incorrect email address. The court noted that the notice was dispatched to an email address not registered with the petitioner, leading to the petitioner missing the scheduled hearing. As a result, the court found that the cancellation was made without granting the petitioner a fair opportunity to be heard. The court remanded the matter back to the Assessing Officer, directing that the petitioner be given a fresh chance to respond to the notice and be heard before any final decision is made. The previous order was set aside, and the petitioner was instructed to reply to the notice within two weeks and be informed of the hearing at least seven days in advance through the correct email addresses. The case was disposed of with no costs.
