Loading judgment…
Facts
The assessee's applications for registration under Section 12A and 80G(5) of the Income Tax Act were rejected ex-parte by the Commissioner of Income Tax (Exemption). The assessee submitted that the notices for furnishing details were sent to an email which filtered them into spam, causing them to be missed without any intentional laches.
Held
The Tribunal, to prevent a miscarriage of justice, allowed the appeals and granted the assessee a fresh opportunity to be heard by the CIT(E). The CIT(E) was directed to pass a fresh order after providing an opportunity of hearing and considering all evidence, including any new evidence presented by the assessee.
Key Issues
Whether the ex-parte rejection of applications for registration under Section 12A and 80G(5) due to missed notices (filtered as spam) merits a fresh opportunity of hearing.
Sections Cited
12AB/(I)(b)(ii)(B), 80G(5), 12A, 80G(5)(iii)
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
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.
Having heard the Learned Counsels appearing for the parties, having regard to the facts and circumstance of the case, we in order to prevent the miscarriage of justice find it fit and proper to grant a further opportunity of being heard to the assessee by the Learned CIT(E) in order to enable the assessee to represent its case for grant of final registration under Section 12A and 80G of the Act before the said authority. The Learned CIT(E) is directed to pass an order upon granting an opportunity of being heard and upon considering the evidence available on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. With the above observations, both the appeals are allowed.
In the result, both the appeals filed by assessee are allowed for statistical purposes.
This Order pronounced in Open Court on 08/07/2024