Inder Parstah Cheritable Trust… vs CIT | ITAT Delhi 2021

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.

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

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.

Both the appeals are treated as allowed for statistical purpose.

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

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