SHAKTI SEWA SAMITI CHARITABLE TRUST ,DELHI vs. CIT EXEMPTION, DELHI
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.
Held
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.
Key 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.
Sections Cited
12AB, 12A(1)(ac)(iii), 12AB(1)(b)(ii)(B), Income Tax Act, 1961, Circular No. 11 of 2022 dated 03.06.2022 (CBDT)
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. 3482/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 Kul Bharat, Judicial Member: 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.”
2 ITA No. 3481/Del/2023 Shakti Sewa Samiti Charitable Trust
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.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order Pronounced in the Open Court on 28/02/2024. S Sd/-d/- Sd/-
(Dr. B. R. R. Kumar) (Kul Bharat) Accountant Member Judicial 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
