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Facts
The assessee filed appeals against an order by the CIT(E) which cancelled its registration and approval ex-parte. The CIT(E) observed that the assessee had not pursued the appeal and failed to provide necessary details to establish the genuineness of its activities.
Held
The Tribunal restored the matter to the CIT(E) for fresh adjudication, directing the CIT(E) to provide the assessee with an opportunity of being heard and to decide the issue on merit. The assessee was also directed to cooperate with the tax authorities.
Key Issues
Whether the CIT(E) was justified in cancelling the registration and approval ex-parte without providing the assessee with an opportunity to be heard.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMAN
(Assessment Year: 2024-25) Shri Shri Triguneshwari Devi Dham Trust, vs. CIT (Exemption), 163, Gali No.13, B – Block, Delhi. Ajit Vihar, Burari, Delhi – 110 084. (PAN : AAXTS4866J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mohit Chaudhary, CA Ms. Neetu Jain, CA Shri Harish Chaudhary, CA Ms. Mitika Chaudhay, Advocate REVENUE BY : Shri Mahesh Kumar, CIT DR Date of Hearing : 17.07.2025 Date of Order : 17.07.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 28.08.2024 for the Assessment Year 2024-25.
At the time of hearing, ld. AR of the assessee submitted that ld. CIT (E) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being & 5220/DEL/2024 granted several opportunities. He further submitted that ld. CIT (E) cancelled the registration and approval by observing that the assessee has also not filed details as called for during the proceedings and thus has not been able to satisfy the genuineness of its activities. Accordingly, he prayed that the matter may be restored to the file of ld. CIT (E) for fresh adjudication.
On the other hand, ld. DR for the Revenue relied on the order of the ld. CIT (E).
Considered the submissions of both the parties and material placed on record. We observe that the ld. CIT (E) cancelled the registration ex-parte. Therefore, in the interest of justice, we restore the matter to ld. CIT E) and direct him to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.
In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 17th day of July, 2025 after the conclusion of the hearing.