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Facts
The assessee's application for approval under section 80G(5) of the Act was rejected ex-parte by the CIT(E) due to alleged non-compliance with notices. The assessee appealed, claiming that the notices were addressed to an incorrect e-filing portal and thus not received, which prevented the submission of required documents.
Held
The Tribunal, with no objection from the Ld. DR, remitted the matter back to the file of the CIT(E). The CIT(E) was directed to provide a fresh opportunity to the assessee to present its application and thereafter pass a speaking order.
Key Issues
Whether the ex-parte rejection of an application for 80G(5) approval was valid when the assessee contended non-receipt of notices due to incorrect portal delivery.
Sections Cited
80G(5)
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Income Tax Appellate Tribunal, DELHI BENCH: ‘H’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI ANUBHAV SHARMA
ORDER PER SHAMIM YAHYA, A.M.
This appeal by the Assessee is directed against the order passed by the Learned Commissioner of Income Tax (Exemption), Chandigarh, dated 24.05.2023.
In this case an application for approval under clause (iii) of first proviso to section 80G(5) of the Act was filed by the assessee on 24.12.2022. The Ld. CIT(E) asked the assessee to furnish documents /details on line through e-proceedings on e- filing portal.
ITA No.-1965/Del/2023 Ten Smiles Foundation 3. Further, the Ld. CIT(E) noted that the, notices were not complied with. In these circumstances, the Ld. CIT(E) proceeded to make an ex-parte order, rejecting the assessee’s application.
Against this order, assessee has filed an appeal before us.
The Ld. Counsel for the assessee prayed that all the notices of the Ld. CIT(E) were addressed to the wrong portal, hence they were not received by the assessee, this resulted in non-supplying of the requisite information and documents before the Ld. CIT(E). The Ld. Counsel for the assessee prayed that an opportunity may be given to the assessee, so that the assessee can properly present the application.
The Ld. DR has no serious objection.
Accordingly, in the interest of justice, we remit the issue to the file of the Ld. CIT(E). The Ld. CIT(E) is directed to provide an opportunity to the assessee and thereafter pass a speaking order.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order Pronounced in the Open Court on 19 .01.2024
Sd/- Sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/01/2024 (Pooja)
ITA No.-1965/Del/2023 Ten Smiles Foundation Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
17.01.24 Date of dictation
Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS
Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk