THE SENIOR CITIZENS WELFARE ASSOCIATION,PATIALA vs. CIT(EXEMPTIONS), CHANDIGARH

This is an appeal filed by the assessee against the order of ld. CIT(Exemption) Chandigarh dated 18.01.2023 pertaining to assessment year 2023-24.

As available from the impugned order, the assessee had moved an application u/s 80G of the Income Tax Act before the ld. CIT (Exemption) on 24.09.2022. In order to ITA 65/CHD/2024 A.Y. 2023-24 2 examine and verify the objects of the Association, the genuineness of its activities and fulfillment of all the conditions laid down in clauses (i) to (v) of Section 80G(5) of the Act, a questionnaire was issued to the assessee electronically on 07.11.2022 to furnish the relevant supporting documents/details etc., online through e-proceedings on e-filing Portal by 22.11.2022. On the stipulated date, neither any submission was made nor any request for adjournment was sent by the assessee through any channel. Thereafter, two more opportunities were afforded to the assessee i.e., for 22.12.2022 and 05.01.2023, but the assessee did not respond. Therefore, the ld. CIT(E) rejected the application of the assessee, holding it to be non-maintainable. The ld. Counsel for the assessee stated that no notice of hearing was ever served on the assessee, but, the matter has been decided ex-parte qua the assessee and the application filed by the assessee has been rejected.

The ld. DR has not raised any objection to the request of the assessee.

We find that the impugned order mentions only about the issuance of the notices, but nothing regarding the service thereof on the assessee. Accordingly, the matter is set aside to the file of ld. CIT (Exemption) to decide the same afresh after providing reasonable opportunity to the assessee.

In the result, appeal of the assessee is allowed for statistical purposes.