HOETUS FOUNDATION,SILIGURI vs. CIT(EXMPT), KOLKATA., KOLKATA

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ITA 847/KOL/2023Status: DisposedITAT Kolkata16 October 20233 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(E) passed an ex-parte order without providing a reasonable opportunity of hearing. The assessee's inadvertent submission of incorrect information led to the rejection, and they were not given a chance to be heard.

What were the facts?

The assessee filed an appeal against the rejection of provisional registration under Section 80G. The appeal was filed with a significant delay, which was condoned by the tribunal. The assessee argued that the order was passed ex-parte without a proper hearing.

What were the issues?

Whether the CIT(E) was justified in passing an ex-parte order without providing an adequate opportunity of hearing to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Appellant: Shri Nurupama DB, C.A
Hearing: 10/10/2023Pronounced: 16/10/2023

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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