K B FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 404/DEL/2021Status: DisposedITAT Delhi30 November 20222 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the order was silent on how a crucial notice was served on the assessee. Therefore, to ensure justice, the assessee was granted an opportunity to respond to the notice and present their case.

What were the facts?

The assessee's application for registration under Section 12AA and 80G was rejected by the CIT(E). The assessee appealed this rejection, claiming they were not given a proper opportunity of hearing.

What were the issues?

Whether the assessee was provided with a proper opportunity of hearing before the rejection of their registration application.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A,Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA

For Respondent: Smt Abha Singh, CIT (DR)
Hearing: 28/11/2022Pronounced: 30/11/2022

O R D E R PER ANUBHAV SHARMA, J. M.:

1. 1. The present appeal has been preferred by the Assessee against the order dated 22.02.2021 of Ld. CIT(E), New Delhi (hereinafter referred as Ld. First Appellate Authority) arising out of order u/s 12AA(1)(b) r.w.s. 12A and 80G(5)(vi) of the Income Tax Act, 1961.

2. Heard and perused the record.

3. As the case was called for hearing none appeared on behalf of the assessee in spite of notices being issued by speed post. The assessee in this appeal has challenged the impugned order dated 22.02.2021 passed by ld CIT(E), Delhi whereby application of the assessee u/s 12AA(1)(b) r.w.s. 12A & 80G(5)(vi) is rejected.

4. The ld DR submitted that as the assessee has not produced relevant record therefore, the application has rightly been rejected.

5. Considering the matter on record, it can be observed that the assessee has raised the grounds that no opportunity of hearing was given. The impugned order shows that in response to notice dated Page | 1

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