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Facts
The assessee filed twin appeals against the order of CIT(Exemption) which declined its claim for registration under Section 12AA and Section 80G. The CIT(E) proceeded ex-parte against the assessee.
Held
The Tribunal found that there might have been communication gaps and decided to restore the appeals back to the CIT(E) for fresh adjudication. The assessee was given three opportunities to present its case.
Key Issues
Whether the CIT(E) erred in proceeding ex-parte against the assessee and declining registrations without proper adjudication, and if the case warrants restoration for fresh adjudication.
Sections Cited
12AA, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Asstt. Year : 2023-24 : Asstt. Year : 2023-24 Sainiwas Charitable Foundation, Vs CIT(Exemption), R/o 602, B/10, Flat No. 3, UG Floor, New Delhi Navkar Apartment, Ward No. 3, Mehrauli, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. ABCCS8213R Assessee by : Sh. Pankaj Kumar Mishra, CA Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 31.07.2025 Date of Pronouncement: 31.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 824/Del/2025, for Assessment Year 2023-24, CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024- 25/1071216308(1) & 1071216329 dated 13.12.2024, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.