KAMDHENU GRAM SEWA SAMITI,HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

The grounds raised in ITA No. 3932/Del/2024 reads as under:- i) That on the facts and in law, the order dated 24.01.2024 passed by the ld. CIT(E), Chandigarh u/s. 12AB(1)(b)(ii)(B) of the Act is bad in law and void ab initio. ii) That on the facts and in circumstances of the case, the Ld. CIT(E) erred in not granting the registration u/s. 12AB(1)(b)(ii)(B) of the Act. 3. The grounds raised in ITA No. 3933/Del/2024 reads as under:- i) That on the facts and in law, the order dated 2.02.2024 passed by the ld. CIT(E), Chandigarh by rejecting application for approval under clause (iii) of first proviso to section 80G(5) of the Act is bad at law and void ab initio. ii) That on the facts and circumstances of the case, the Ld. CIT(E) erred in not granting the approval u/s. 80G(5)(iii) of the Act. 4. At the outset, it is noticed that there is a delay of 155 days and 146 days respectively in both the appeals in filing the appeal before the Tribunal. The reasonable cause for the same has been attributed. Hence, in the interest of justice, the delay in dispute is hereby condoned in both the appeals. 5. At the outset, Ld. Counsel for the assesse submitted that assesse could not produce the relevant information and documents before the Ld. CIT(E), as notice in this regard was not received. He prayed that an opportunity may be granted to the assesse to present the case before the Ld. CIT(A). Per contra, Ld. CIT-DR did not have any objection to this proposition. 6. We have heard both the parties and perused the records. After considering the aforesaid factual matrix, we are of the considered view, that interest of justice will be served, if the issues in dispute are remitted back to the file of the Ld. CIT(A) with the directions to adjudicate the issues in dispute afresh by passing a speaking order and provide adequate opportunity of being heard to the 2 | P a g e