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Facts
The assessee's application for approval under section 80G, filed on 25.03.2024, was rejected by an order dated 12.09.2024. The rejection was based on the assessee's failure to furnish required details in response to hearing notices.
Held
The Tribunal accepted the assessee's plea for another opportunity of hearing, considering the principles of natural justice. The impugned order was set aside, and the matter was restored to the CIT(Exemption) for fresh consideration.
Key Issues
Whether the assessee should be granted another opportunity to furnish details for approval under section 80G after the initial rejection due to non-compliance with hearing notices.
Sections Cited
80G
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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद# एवं माननीय �ी मनु कुमार िग'र, �ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ Arise and Serve Trust CIT(Exemption), बनाम 2B-Flat C, 2nd Cross Street, Chennai. / Vs. Chennai-600 041. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGTA-4536-K (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri R. Kannan (Advocate)- Ld.AR � थ�कीओरसे/Respondent by : Ms. R. Kavitha (Add.CIT) - Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 18-12-2024 घोषणा की तारीख /Date of Pronouncement : 31-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application filed in Form No.10AB on 25.03.2024 for seeking approval u/s 80G vide impugned order dated 12.09.2024, the assessee is in further appeal before us.
Upon perusal of para – 4 of impugned order, it could be seen that the application has been rejected in view of the fact that the assessee failed to furnish the required details in response to hearing notices. Aggrieved, the assessee is in further appeal before us. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. CIT-DR.
Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter of approval stand restored back to the file of Ld. CIT(Exemption) with a direction to the assessee to substantiate its case and file the requisite details as called for by approving authority.
The appeal stand allowed for statistical purposes.