INDER PARSTAH CHERITABLE TRUST,ROHTAK vs. CIT(E), CHANDIGARH

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ITA 5992/DEL/2019Status: DisposedITAT Delhi20 July 20213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored both appeals to the file of the CIT(E) with a direction to reconsider the applications afresh. The CIT(E) was instructed to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee, Inder Parstah Charitable Trust, filed applications in Form No. 10A for registration under Section 12AA and Section 80G of the Income Tax Act. The CIT(E) rejected these applications without a proper hearing.

What were the issues?

Whether the CIT(E) properly considered the assessee's applications for registration under Section 12AA and Section 80G, and whether a sufficient opportunity of being heard was provided.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. N. K. BILLAIYA & SHRI K.NARASIMHA CHARY

For Respondent: Ms. Sunita Singh, CIT DR
Hearing: 20/07/2021Pronounced: 20/07/2021

against the order of the CIT(E), Chandigarh dated 04.06.2019 by which the CIT (E), Chandigarh rejected the application in Form No.10A filed by the assessee for claiming registration u/s.12 AA of the Act and also u/s.80G of the Act.

2.

A perusal of the two orders of the CIT(E) show that the CIT(E) has rejected the applications in limine.

3.

In the interest of natural justice and fair play we restore both the appeals to the files of the CIT(E), Chandigarh with a direction to consider the applications afresh after giving a reasonable and sufficient opportunities of being heard to the assessee.

4.

Both the appeals are treated as allowed for statistical purpose.

5.

Decision announced in the open court in the presence of both the representatives on 20.07.2021.

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