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Income Tax Appellate Tribunal, DELHI BENCH ‘G’ : NEW DELHI
Before: SHRI O.P.KANT & SHRI KULDIP SINGH
PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Sarav Dalyan Dharmarth Nyas, Panipat (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated 24.10.2017 passed by the Commissioner of Income-tax (E)-Chandigarh on the grounds inter alia that :
“1. The impugned order is legally bad and factually wrong.
2. All the documents/information required by the Income Tax Department’s E-Portal were duly furnished alongwith the application e-filed for approval u/s 80(5)(vi) on dt. 12.04.2017 (incorrectly mentioned in the impugned order as 8.4.2017). The following is the list of the documents furnished :- i) Form 10G dt. 8.4.2017. ii) Approval dt. 27.9.2002 u/s 80G(5)(vi) for A.Y. 2002-03 to 2004-05. iii) Registration dt. 10.07.2000 u/s 12A(a) of the Income Tax Act, 1961. iv) Notes of Activities of the Appellant Trust for a.y. 2014-15, 2015-16 and 2016-17. v) Final Accounts of the Appellant Trust for a.y. 2014-15, 2015- 16 and 2016-17. vi) Trust Deed dt. 27.11.1999.
3. The alleged letters dt. 12.9.2017 and 9.10.2017 were never delivered to the appellant.
3. The Mandatory opportunity provided under the Proviso to rule 11AA(5) was not allowed. 4.The appellant craves for permission to raise additional ground at the time of hearing of appeal.”
Assessee being a Trust/ Society registered under the Society Registration Act moved an application in Form No.10G on 08.04.2017 for seeking approval u/s 80G of Income Tax Act, 1961 (for short “the Act”). Ld. CIT(E) denied the approval to the assessee on the ground that despite issuance of notices assessee failed to turn up to provide necessary documents/ clarification.
Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeal with the assistance of the ld. DR as well as on the basis of documents available on the file.
Feeling aggrieved with the ex parte order passed by Ld. CIT(E), the assessee has come up before the Tribunal by way of filing the present appeal.
We have heard the ld. Departmental Representative for the revenue to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case.
Bare perusal of the order passed by the Ld. CIT(E) goes to prove that during the appellate proceedings, Ld. CIT(E) sought numerous documents / clarification from the assessee who failed to turn up despite notices issued to it and consequently queries put forth by the Ld. CIT(E) remained unanswered. It is a matter of record that two notices were issued to assessee for 6.10.2017 & 18.10.2017 and order was passed by Ld. CIT(E) on 24.10.2017 which appears to have been passed in haste in the absence of assessee. Even otherwise service of notices upon the assessee is not proved to have been effected on record.
In these circumstances, we are of the considered view that in order to decide the issue, once for all, adequate opportunity of being heard is required to be given to the assessee. Consequently, impugned order passed by Ld. CIT(E) is set aside and case is remitted back for afresh adjudication by providing opportunity of being heard to the assessee. Consequently, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in open court on this 28th day of July, 2021.