PUBLIC POLICE,DELHI vs. CIT (EXEMPTION), DELHI

The present appeal is filed by the Appellant against the order of Ld. Commissioner of Income Tax (Exemptions) (‘Ld. CIT(E) for short), New Delhi dated 09/12/2024.

Facts in brief are that the appellant filed an Application for registration u/s 12A (1)(ac)(iii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 09/12/2024on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of the claim, which is under challenged before us.

The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant. The Ld. Counsel has also informed the Bench that the Appellant is carrying out its activities from its new premises/address i.e. A-100, Second floor, AnandVihar, Delhi- 110092, thus sought for remanding the matter to the file of the CIT(E) with a direction to communicate the Appellant on the new address.

Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal.

We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the application afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. Further, the Ld. CIT(E) is directed to communicate the Appellant in its new address i.e. A-100, Second floor, Anand Vihar, Delhi- 110092.