IMW CARE FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

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ITA 396/DEL/2024Status: DisposedITAT Delhi08 July 2024AY 2023-24Bench: us that the orders passed by Learned CIT(A) under Section 12AB(1)(b)(ii)(B) of the Act rejecting the application for grant of registration under Section 12A and not granting registration under Section 80G(5)(iii) of the Act are admittedly ex parte.4 pages

AI SummaryAllowed

Facts

The assessee, IMW Care Foundation, appealed against the ex parte rejection of its applications for registration under Section 12A and 80G(5) by the CIT(Exemption) for AY 2023-24. The assessee contended that notices from the CIT(E) were missed as they landed in the email's spam folder and were not regularly checked, asserting no intentional laches.

Held

The Tribunal, noting the assessee's explanation and the lack of objection from the Departmental Representative, decided to grant the assessee a fresh opportunity of hearing before the CIT(E). This is to allow the assessee to present its case for final registration under Sections 12A and 80G, thereby preventing a miscarriage of justice.

Key Issues

Whether the ex-parte rejection of registration applications under Section 12A and 80G warrants a fresh opportunity of hearing when the assessee claims to have missed email communications due to them landing in the spam folder.

Sections Cited

Section 12AB(1)(b)(ii)(B), Section 80G(5), Section 12A, Section 80G, Income Tax Act, 1961

AI-generated summary — verify with the full judgment below

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

Before: SHRI G. S. PANNU & MS. MADHUMITA ROY

For Appellant: Shri Priyansh Jain, C.A

For Respondent: Ms. Rishpal Bedi, CIT-D.R

Hearing: 02.07.2024Pronounced: 08.07.2024

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER & 397/Del/2024 (Assessment Year : 2023-24) IMW Care Foundation Vs. CIT(Exemption) F. No.84, Sector-D, Delhi Pocket-6, LIG Kaveri Near, Vasant Kunj, New Delhi – 70 PAN: AAFCI 3956 F .. (Respondent) (Appellant) Appellant by : Shri Priyansh Jain, C.A. Respondent by : Ms. Rishpal Bedi, CIT-D.R. Date of Hearing 02.07.2024 Date of Pronouncement 08.07.2024 O R D E R PER MS. MADHUMITA ROY – JUDICIAL MEMBER :

Both the appeals filed by the assessee are directed against the orders both dated 27.07.2023 passed by the Commissioner of Income Tax (Exemption) - Delhi under Section 12AB/(I)(b)(ii)(B) and 80G(5) respectively of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2023-24.

& 397/Del/2024 IMW Care Foundation vs. CIT(E) Asst.Year : 2023-24 2 - 2. Since both the matters relate to the same assessee, these are heard analogously and are being disposed of by this common order.

At the time of hearing of the instant appeal, the Learned Counsel appearing for the assessee submitted before us that the orders passed by Learned CIT(A) under Section 12AB(1)(b)(ii)(B) of the Act rejecting the application for grant of registration under Section 12A and not granting registration under Section 80G(5)(iii) of the Act are admittedly ex parte.

It was submitted by the Learned Counsel appearing for the assessee that though as per order dated 27.07.2023, as was mentioned that the notices dated 09.03.2023, 26.06.2023 and 04.07.2023 were issued to the assessee to furnish certain details in support of its claim of final registration, the same was communicated through e-mail on VANEETA@QUESTHUB.CO., which were somehow missed by the assessee, since the same has been filtered into e-mail account’s spam or junks folder and the assessee does not checkup on regular basis. There was, otherwise, no intentional laches on the part of the assessee to avoid any communication made by the Learned CIT(E) in this regard as also submitted by the Learned AR. Such submission was also been placed before us by way of an affidavit affirmed by the Director of M/s. IMW Care Foundation, Smt. Vaneeta Kumari dated 01.07.2024, duly notarized by the competitive authority. In that view of the matter, the Learned AR prays for a further opportunity of being heard in order to enable the & 397/Del/2024 IMW Care Foundation vs. CIT(E) Asst.Year : 2023-24 3 - assessee to represent it’s case effectively. Such prayer made by the Learned AR has not been objected by the Learned DR with all her fairness.