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Facts
The assessee filed an application for registration under Section 12A and 80G, which was denied by the CIT(E). The assessee appealed this decision, and also filed an early hearing application. The CIT(E) had issued a notice of hearing via email, which the assessee claimed was not received or verified.
Held
The Tribunal restored the appeals to the file of the CIT(E) for de novo adjudication, granting the assessee one last opportunity to furnish details and be heard. The CIT(E) was directed to issue notices via email.
Key Issues
Whether the denial of registration under Section 12A and 80G was justified, and if the assessee should be granted another opportunity to present their case.
Sections Cited
12A, 80G, 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: SHRI VIKAS AWASTHY & SHRI M. BALAGANESH
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in & 3929/Del/2025 for AY 2025-26, arises out of the ld. Commissioner of Income Tax (Exemptions) [hereinafter referred to as ‘ld. CIT(E)’, in short] in Appeal No. ITBA/EXM/F/EXM45/2025- 26/1075757775(1) dated 23.04.2025 against the order of denial of registration application filed by the assessee on 15.11.2024 u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 26.12.2019.
These are appeals for early hearing application preferred by the assessee. On perusal of the appeal folder, we found that the assessee had filed two appeals before us challenging the action of the CIT(E) denying the registration under section 12A and 80G of the Act.
The AR before us submitted that the notice of hearing was sent in email by the ld CIT(E) and that emails were not verified by the assessee which lead eventually to non- compliance of notice by furnishing requisite documents called for by the CITE. He prayed for one last opportunity to be given to the assessee for furnishing the details before the ld CIT(E). Considering these facts in the interest of substantial justice, we deem it fit and appropriate to hear the main appeals along with the early hearing petitions and restored these appeals to the file of the ld CIT(E) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. Ld CIT(E) is directed to send notice of hearing in the email mentioned in Form No. 36 by the assessee. The assessee on its side, in its own interest, shall cooperate with the ld CIT(E) for expeditious disposal of the applications seeking registration u/s 12A of the Act and exemption u/s 80G of the Act by the ld CIT(E). With these observations, grounds raised by the assessee in both the appeals are allowed for statistical purposes and early hearing application of the assessee is dismissed.
In the result, the both the appeals of the assessee are allowed for statistical purposes.