ORIENTEERING FEDERATION OF INDIA,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

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ITA 3930/DEL/2023Status: DisposedITAT Delhi25 April 2024Bench: SHRI SAKTIJIT DEY (Vice President), SHRI NAVEEN CHANDRA (Accountant Member)3 pages

AI SummaryRemanded

Facts

The assessee, Orienteering Federation of India, filed appeals against two orders of the CIT (Exemption), Delhi, dated 06.07.2023, which rejected its applications for registration under section 12A and approval under section 80G of the Income-tax Act, 1961. The assessee contended that it was denied a proper opportunity of being heard, having received no notice or communication regarding its applications, and provided an affidavit to support this claim, while the CIT (Exemption) rejected the applications for non-compliance.

Held

The Tribunal acknowledged the assessee's argument regarding non-receipt of notices and the rejection solely for non-compliance. Consequently, the impugned orders of the CIT (Exemption) were set aside, and the matters were restored for a de novo adjudication, with a specific direction to provide the assessee with due and reasonable opportunity of being heard.

Key Issues

Whether the CIT (Exemption) validly rejected the assessee's applications for 12A registration and 80G approval based on non-compliance, given the assessee's claim of not receiving notices and lack of opportunity of being heard.

Sections Cited

Section 12A of the Income-tax Act, 1961, Section 80G of the Income-tax Act, 1961

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SAKTIJIT DEY, VICE- & SHRI NAVEEN CHANDRA

Hearing: 25.04.2024Pronounced: 25.04.2024

PER SAKTIJIT DEY, VICE-PRESIDENT

Captioned appeals have been filed by the assessee against two separate orders, both dated 06.07.2023, passed by learned Commissioner of Income Tax (Exemption), Delhi, rejecting assessee’s applications seeking registration under section 12A of the Income-tax Act, 1961 (in short ‘the Act’) and approval under section 80G of the Act.

We have heard the parties and perused the materials on record. The limited grievance of the assessee is against complete lack of opportunity given by learned CIT (Exemption) before rejecting the applications noted above. It is the say of the assessee that it has neither received any SMS alert nor any email alert for uploading any notice or any communication relating to proceeding concerning applications under section 12A and 80G.

To support such claim, the assessee has also furnished affidavit.

It is observed from the respective orders of learned CIT (Exemption), he has rejected assessee’s application for registration under section 80G of the Act simply for non- compliance to his queries.

Considering the counter claim of the assessee that he has never received any notice issued by learned CIT (Exemption) and also the fact that assessee’s applications were rejected only for non-compliance, we are inclined to set aside the impugned orders of learned CIT (Exemption) and restore the issues back to his file for de novo adjudication after providing due and reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purposes.

In the result, appeals are allowed for statistical purposes.