SARAV KALYAN DHARMARTH NYAS,PANIPAT vs. CIT(EXEMPTION), CHANDIGARH

ITA 7502/DEL/2017Status: DisposedITAT Delhi28 July 20214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the notices issued to the assessee were not proven to have been served and the order was passed in haste. Therefore, the Tribunal set aside the CIT(E)'s order and remitted the case back for fresh adjudication.

What were the facts?

The assessee, Sarav Kalyan Dharmarth Nyas, applied for approval under Section 80G. The CIT(E) denied the approval, stating the assessee failed to provide necessary documents and clarifications despite notices. The assessee appealed this ex parte order.

What were the issues?

Whether the CIT(E) properly provided an opportunity of being heard to the assessee before denying approval under Section 80G, and whether the notices were duly served.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’ : NEW DELHI

Before: SHRI O.P.KANT & SHRI KULDIP SINGH

For Respondent: Shri H.K.Choudhary, CIT(DR)
Hearing: 08.07.2021

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 :

2 ITA No.7502/Del./2017

“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)

The order continues below.

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