Loading judgment…
Facts
The assessee's applications for approval under Section 80G and registration under Section 12A(1)(ac)(iii) of the Income-tax Act were rejected ex-parte by the CIT(A) without considering an adjournment request or the merits of the case. The assessee appealed to the ITAT, alleging a violation of natural justice.
Held
The Tribunal observed that the CIT(A) rejected the applications without providing an adequate opportunity of hearing. Therefore, the matter was restored to the file of the CIT(A) to decide afresh, ensuring the assessee is granted a proper hearing and submits all required information.
Key Issues
Whether ex-parte rejection of Section 80G approval and Section 12A(1)(ac)(iii) registration applications, without considering an adjournment, violates natural justice and warrants remand.
Sections Cited
80G, 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘F’ BENCH,
Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA
against the order of the ld. CIT(E), dated 11.11.2024 and 08.11.2024 rejecting the application filed for grant of approval u/s 80G and rejection of application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 [the Act, for short] respectively.
At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has rejected the applications exparte without considering the adjournment request. It is the say of the ld. counsel for the assessee that the ld. CIT(A) has violated the principles of natural justice.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has simply rejected the applications filed by the assessee for grant of approval u/s 80G and registration u/s 12A(1)(ac)(iii) of the Act without appreciating the application submitted by the assessee for adjournment and no merits were dealt with while passing the appellate order.
In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.
The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.
In the result, both the appeals of assessee in and 5839/DEL/2024 are allowed for statistical purposes.
Order pronounced in open court on 05.05.2025.