MUDITA FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 1837/DEL/2020Status: DisposedITAT Delhi10 November 20223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was no evidence of proper service of notices on the assessee and no reference to the assessee's email submissions in the CIT's order. Therefore, the case was restored to the CIT for a fresh decision.

What were the facts?

The assessee, Mudita Foundation, appealed against the CIT(Exemption)'s order rejecting its application for registration under sections 12AA and 80G. The CIT(Exemption) stated that no reply was sent despite opportunities given.

What were the issues?

Whether the CIT(Exemption) properly considered the assessee's submissions and provided adequate opportunities for being heard before rejecting the registration applications.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N.K. BILLAIYA & SH. KUL BHARAT

Hearing: 10/11/2022Pronounced: 10/11/2022

Appellant None Respondent Ms. Sarita Kumari, CIT DR Date of hearing: 10/11/2022 Date of Pronouncement: 10/11/2022 ORDER PER N.K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(Exemption), Delhi dated 10.09.2020 being order u/s. 12AA (1) (b) r.w.s. 12A and 80G (5) (vi) of the Act.

2.

The grievance of the assessee read as under :-

1.

That the order of the CIT(Exemptions) is contrary to law and the facts of the case. 2. That the CIT (Exemptions) erred in stating that no reply was sent in response to letters calling for information/ documents when the entire information called for had been duly furnished by email. 3. That the CIT (Exemptions) erred in rejecting the assessee’s application for registration u/s. 12AA (a) and u/s. 80G.

3.

None appeared on behalf of the assessee inspite of notice. The DR was heard at length. Case record carefully perused.

4.

The order of the CIT (Exemption) show that though he has mentioned opportunities given to the assessee but there is no evidence that the notices were actually served upon the assessee.

5.

In ground No.2 the assessee has pointed out that it has sent all the requisite information/ documents by email. However, there is no reference to any email in the order of the CIT (Exemptions).

6.

Considering the facts emanating from the order and in the interest of justice and fair play we deem it to be a fit case for restoration to the files of CIT (Exemption) with a direction to allow a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to avail the opportunity and comply with the querries raised by the CIT(Exemption), if any.

7.

In the result, the appeal of the assessee is allowed for statistical purpose.

8.

Decision announced in the open court on 10.11.2022.

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