TINY TULIPS FOUNDATION,PUNJAB vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” BENCH, CHANDIGARH
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं. / ITA No.34 & 35/CHANDI/2024
(िनधाŊरणवषŊ / Assessment Year: 2023-24)
M/s Tiny Tulips Foundation
Flat No. 604, D Block
Peer Muchala
Varindavan Garden, Dera Bassi
Mohali, Punjab.140603
बनाम/ Vs.
CIT (Exemptions)
Chandigarh-160017. ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCT-4814-B
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Shri Jim Sanjay – Director of assessee entity
ŮȑथŎकीओरसे/Respondent by :
Ms.Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
20-03-2025
घोषणाकीतारीख /Date of Pronouncement
:
24-03-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of applications seeking registration u/s 12AA as well as u/s 80G vide impugned orders passed by learned Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] on 15-11-2013 & 17-11-2023, the assessee is in further appeal before us. 2. Upon perusal of paras 4.1 and 5 of impugned order dated 15-11- 2023, it could be seen that the registration has been denied since the assessee failed to file the requisite details as called for by registration authority. Consequently, the registration u/s 80G was also denied.
Aggrieved, the assessee is in further appeal before us. The Director of the assessee-entity appeared in person and stated that the assessee is in a position to substantiate its activities. He also prayed for another opportunity of hearing to substantiate its case.
3. Keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned orders are set aside and the matter of registrations u/s 12AA as well as u/s 80G stand restored back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its applications.
4. Both the appeals stand allowed for statistical purposes.
.
Orders pronounced on 24-03-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT लेखा सद˟ /ACCOUNTANT MEMBER
Dated: 24-03-2025. आदेश की Ůितिलिप अŤेिषत / Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF