SHAKTI SEWA SAMITI CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION), DELHI

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ITA 3481/DEL/2023Status: HeardITAT Delhi28 February 2024AY 2023-24Bench: Shri Kul Bharat, Judicial Member Dr. B. R. R. Kumar (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 80G

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

Hearing: 27.02.2024Pronounced: 28.02.2024

ORDER

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

1.

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.

4.

In the result, the appeal of the assessee is allowed for statistical purpose.

Order Pronounced in the Open Court on 28/02/2024.

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