SHAKTI SEWA SAMITI CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION), DELHI
Facts
The assessee appealed against the CIT(E)'s order dated 30.08.2023, which rejected its application for registration under Section 80G of the Income Tax Act, 1961. The core issue arose because the notice from the CIT(E) was sent to an incorrect address, resulting in the assessee's non-compliance.
Held
The Tribunal determined that due to the notice being sent to a wrong address, the matter should be remanded back to the file of the CIT(E). The CIT(E) is directed to pass a fresh order after providing the assessee a proper opportunity of being heard.
Key Issues
Whether the rejection of registration under Section 80G was justified when the assessee's non-compliance was caused by the notice being sent to a wrong address.
Sections Cited
Section 80G of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Shri Kul BharatDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3481/Del/2023 : Asstt. Year: 2023-24 Shakti Sewa Samiti Charitable Trust, Vs The CIT (Exemption), Delhi E-15, Lajpat Nagar-1, Delhi 110024 (APPELLANT) (RESPONDENT) PAN No. AADTS 7865 G Assessee by : Sh. Priyansh Jain, CA Revenue by : Sh. Vivek Anand Ojha, CIT-DR Date of Hearing: 27.02.2024 Date of Pronouncement: 28.02.2024
ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), Delhi dated 30.08.2023. 2. The issue pertains to rejection of registration u/s 80G of the Income Tax Act, 1961. 3. On verification of the records, we find that the notice has been sent to a wrong address which led to non-compliance by the assessee before the ld. CIT(E). Hence, in the interest of justice, we remand the matter to the file of ld. CIT(E) pass an order afresh after affording an opportunity of being heard to the assessee.
2 ITA No. 3481/Del/2023 Shakti Sewa Samiti Charitable Trust
In the result, the appeal of the assessee is allowed for statistical purpose.
Order Pronounced in the Open Court on 28/02/2024.
Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 28/02/2024 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI