THE WORD,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 6964/DEL/2018Status: DisposedITAT Delhi30 March 20223 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to file the applications electronically. The CIT (Exemption) was directed to decide the issue afresh after providing a sufficient opportunity of being heard.

What were the facts?

The assessee filed applications in Form No. 10A and 10G seeking registration under sections 12AA and 80G of the Income Tax Act. The CIT (Exemption) dismissed these applications.

What were the issues?

Whether the CIT (Exemption) was justified in dismissing the applications for registration without granting the assessee an opportunity to rectify procedural defects.

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 ‘G’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 30/03/2022Pronounced: 30/03/2022

PER N. K. BILLAIYA, AM: and 7090/Del/2018 are two separate appeals by the assessee preferred against common order of CIT(Exemption), New Delhi dated 18.09.2018 in relation to application submitted in Form No.10A and 10G seeking registration u/s. 12AA and 80G of the Act. 2. The CIT (Exemption) dismissed the application by observing as under :-

3.

We are of the considered view that the assessee should get one more opportunity to file the applications electronically and the CIT (Exemption) is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee.

4.

In the result, both the appeals filed by the asssesee are allowed for statistical purpose. 5. The order is pronounced in the open court on 30.03.2022 in the presence of both the representatives.

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