HELPFUL NGO WELFARE SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD( EXEMPTIONS), JALANDHAR
Facts
The assessee-society applied for approval under Section 80G of the Income Tax Act, 1961, which was rejected by the CIT (E) ex parte due to alleged deficiency in factual evidence and non-compliance with notices. The assessee claimed technical glitches prevented access to an earlier notice and requested a fresh opportunity.
Held
The Tribunal, noting the Revenue's non-objection, decided to remand the matter back to the CIT (E) for fresh consideration of the Section 80G application. The assessee was directed to cooperate fully and submit all required documentary evidence.
Key Issues
Whether the CIT(E) was justified in rejecting the application for 80G approval ex parte without providing adequate opportunity of hearing.
Sections Cited
Section 80G, Section 80G(5)(iii), Income Tax Act, 1961, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee-society against the order of the Ld. CIT (E) Chandigarh, dated 25th November, 2024, rejecting the application for approval u/s 80G, of the Act 1961, filed by the applicant on 03/06/2024, for deficiency in factual evidences and in absence of submissions and representations in response to notices issued.
2 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) 2. The grounds of appeal taken by the assessee in Form 36 are as follows:
“1. That on the facts, circumstances and legal position of the case, the Worthy CIT(E) has erred in rejecting registration application moved u/s 80G even when the appellant was eligible for the same.
That on law, facts and circumstances of the case, the order passed be Worthy CIT (E) deserves to be quashed, since the same has been passed without affording reasonable opportunity of being heard to the appellant.
That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.”
The facts emerging from records are that the society registered on 14th May, 3.
2020 , under the Additional Registrar of Societies, Ludhiana, applied for approval u/s 80G (5) (iii) of the Act 61, in form 10AB , on 3rd June, 2024 before the Ld CIT (E),
Chandigarh.
The said application was rejected ex parte vide order dated 25/11/2024, for non compliance to several notices issued on 3rdOctober, 4th November and on 13th
November, 2024, calling for various documents necessary for verifying the
genuineness of the activities of the assessee society, even though notices were issued
in the portal and also on the email id as provided, and the assessee has also prayed for
adjournment on one such occasion.
3 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) The Ld AR of the assessee submitted that the assessee has responded on 11th 5. November, 2024, requesting for the details required to be furnished because the earlier notice (containing the details) dated 3rd October, could not be downloaded from the portal due to technical glitches.
However, the said request was overlooked by the Ld CIT ( E) ,and without any further opportunity of clarification by reissue of the said notice , containing details, the application was rejected.
The Ld AR referring to screen shots from the portal, in support of his contention, requested for an opportunity of hearing for furnishing of all particulars as asked for before the registration authority.
The Ld. DR relied on the order of the Ld CIT (E) but has no objection if the matter is remanded back for granting a fresh opportunity.
Under the circumstances, we are of the opinion that justice would be served if the matter is remanded back to the Ld CIT (E), for consideration of the application for approval, dated 3rd June, 2024, afresh, and the assessee is directed to file all necessary documentary evidences and submissions required for assessing the genuineness of the activities of the society and to fully cooperate in the fresh proceedings.
4 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) 10. The assessee will be allowed proper opportunity of being heard.
We have not expressed any opinion on merits.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 21.05.2025.
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
