CENTRE FOR HEALTH INNOVATION AND POLICY FOUNDATION,GAUTAM BUDDHA NAGAR vs. CIT(EXEMPTION), LUCKNOW
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CIT(E) summarily rejected the application without going into the merits. Therefore, the case is remanded back to the CIT(E) to adjudicate the issue on merits by passing a speaking order.
What were the facts?
The assessee filed appeals against the order of the CIT(Exemption), Lucknow, which had summarily rejected their application without considering the merits. The assessee is Centre For Health Innovation and Policy Foundation.
What were the issues?
Whether the CIT(E) was justified in summarily rejecting the assessee's application without considering the merits of the case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar:- The present appeals have been filed by the assessee against the order of ld. CIT(Exemption), Lucknow dated 28.03.2023 & 30.03.2023 for the A.Y. 2022-23. 2. On going through the record, we find that the ld. CIT(E) has summarily rejected the application of the assessee without going into the merits of the case. Hence, interest of the justice
2 & 1687/Del/2023 Centre For Health Innovation and Policy Foundation the case is being remanded back to the file of the ld. CIT(E) to adjudicate the issue on merits by passing a speaking order. The assessee shall comply to the notices issued by the ld. CIT(E) promptly without seeking any unnecessary adjournments.
In the result, the appeals of the assessee are allowed for statistical purpose.
Order Pronounced in the Open Court on 11/01/2024.
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