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

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ITA 3482/DEL/2023Status: DisposedITAT 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 verified that the notice was indeed dispatched to a wrong address, which caused the assessee's non-compliance. Consequently, in the interest of justice, the matter was remanded back to the CIT(E) for a fresh order after providing the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's registration under sections 12AB/12A(1)(ac)(iii) was cancelled or rejected by the CIT(E). The assessee appealed, contending that this action was taken without granting a proper opportunity of being heard, as the notice for compliance was sent to an incorrect address.

What were the issues?

Whether the CIT(E) erred in cancelling or rejecting the registration of the assessee under sections 12AB/12A(1)(ac)(iii) without granting a proper opportunity of being heard due to the notice being sent to a wrong address.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(iii),Section 12AB(1)(b)(ii)(B)

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 Kul Bharat, Judicial 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 assessee has raised the following grounds of appeal:- “1. On facts and circumstances prevailing in the case and as per the provisions of the law, Ld. Commissioner of Income Tax Exemptions ("Ld. CIT(E)") has erred in cancelling registration granted u/s 12AB r.w.s. 12A(1)(ac)(iii) is hereby rejected without granting proper opportunity of being heard.

2. On the facts and circumstances prevailing in the case and as per the provisions of the law, Ld. CIT(E) has erred in rejecting the application filed by the Appellant in Form 10AB u/s 12A(1)(ac)(iii) of the Income tax act, 1961 and order passed u/s 12AB(1)(b)(ii)(B) cancellation of the registration granted u/s 12AB r.w.s 12A()(ac)(Vi) is improper, unwarranted, unjustified and contrary to the provision of the Act and facts prevailing in the case.

3. That having regard to facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not following circular no. 11 of 2022 dated 03.06.2022 issued by CBDT.”

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.

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