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Facts
The assessee's appeals were filed against the order of the CIT(Exemption), Lucknow, for the Assessment Year 2022-23. The CIT(E) had summarily rejected the assessee's application without adjudicating on the merits of the case.
Held
The Tribunal held that the CIT(E) had summarily rejected the application. Therefore, the case was remanded back to the CIT(E) to decide the issue on merits by passing a speaking order.
Key Issues
Whether the CIT(E) rightly rejected the application without considering the merits of the case.
Sections Cited
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.