What did the Tribunal hold?

The Tribunal observed that the assessee's application was rejected summarily without a speaking order. Consequently, the Tribunal decided to remand the matter back to the Ld. CIT(E) for a de-novo examination of the issue and to pass a speaking order.

The assessee filed appeals against orders passed by the Ld. CIT(E), Chandigarh, dated 12.03.2024 and 16.03.2024. The Ld. CIT(E) had summarily rejected the assessee's application without providing any speaking order.

What were the issues?

Whether the summary rejection of the assessee's application by the Ld. CIT(E) without a speaking order was valid.

The Bharat Yadav Foundation… vs CIT | ITAT Delhi 2024

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Respondent: Ms. Sapna Bhatia, CIT-DR

Hearing: 22.07.2024Pronounced: 24.07.2024

Heard together (2 matters)

ITA No. 2109/Del/2024

ITA No. 2110/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

The present appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 12.03.2024 and 16.03.2024.

Adjournment rejected.

On going through the record before us, we find that the application of the assessee has been summarily rejected by the ld. CIT(E) without passing any speaking order. Hence, in the fitness of things, we deem it to be a fit case to remand the matter to the ld. CIT(E) to examine the issue in detail and pass order de-novo.

Bharat Yadav Foundation 4. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 24/07/2024.

THE BHARAT YADAV FOUNDATION,BAHADURGARH vs. CIT (EXEMPTIONS), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments