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Facts
The assessee filed applications for registration under sections 12AB and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications without providing an opportunity to be heard or verifying documents. The assessee contended the orders were passed ex-parte.
Held
The Tribunal found that the impugned orders were passed without hearing the appellant and without proper verification of documents. Consequently, the Tribunal set aside the orders and remanded the matter back to the CIT(E) for a fresh decision.
Key Issues
Whether the CIT(E) erred in rejecting the applications for registration without providing an opportunity of being heard and proper verification of documents.
Sections Cited
12AB, 80G, 1961
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
Renowned Heart Foundation Vs Commissioner of Income Co/ Tejmohan Singh, Tax, Exemption, Advocate, 527, Sector 10D Chandigarh Chandigarh PAN: AAMCR1940B Appellant Respondent Assessee by Shri Tejmohan Singh, Adv Revenue by Sh. Jitender Singh, CIT DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the order of the Commissioner of Income Tax (Exemption)-, Chandigarh (‘Ld.
CIT(E)’ for short) dated 10/12/2024 wherein the application filed by the Assessee for grant of registration u/s 12AB and 80G of the Income Tax Act, 1961 ('Act' for short) were rejected.
The Ld. Counsel for the Appellant submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed. Thus, sought for allowing the Appeals.
The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals.
We have heard the parties and perused the material available on record. It can be seen from the orders 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 orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications 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.
In the result, the appeals of the Assessee are partly allowed for statistical purpose.
Order pronounced in the open court on 09th July , 2025