PRINCE JAN KALYAN SAMITI,FARIDABAD vs. INCOME TAX OFFICER, FARIDABAD

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. 6. 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 ITA Nos. 5838 and 5839/DEL/2024 are allowed for statistical purposes. Order pronounced in open court on 05.05.2025. [SATBEER SINGH GODARA]