LALA BABU RAM AGGARWAL CHARITABLE TRUST,RAJPURA vs. CIT(E), CHANDIGARH

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ITA 800/CHANDI/2023Status: DisposedITAT Chandigarh05 August 2024AY 2022-23Bench: SHRI A.D. JAIN (Vice President), DR KRINWANT SAHAY (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of justice and following a jurisdictional High Court judgment, remitted the matter back to the CIT(E) for fresh adjudication. The assessee was to be given an adequate opportunity of hearing.

What were the facts?

The assessee's appeal was against the CIT(E)'s order rejecting registration under Section 80G. The assessee claimed the CIT(E) passed an ex-parte order without proper notice and opportunity of being heard.

What were the issues?

Whether the CIT(E) order rejecting registration was bad due to lack of proper notice and opportunity of hearing, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH

Before: SHRI A.D. JAIN & DR KRINWANT SAHAY

For Appellant: CA राजव क ओर से/
For Respondent: Shri Rohit Sharma, CIT DR
Hearing: 05.08.2024Pronounced: 05.08.2024

आदेश/Order Per Dr. Krinwant Sahay, A.M.:

1.

The appeal in this case has been filed by the Assessee against the order dated 18.01.2023 of the ld. Commissioner of Income Tax Exemptions, Chandigarh

2.

Grounds of appeal taken by the Assessee are as under: -

800-Chd-2023 – Lala Babu Ram Aggarwal Charitable Trust, Rajpura 2 1. That the impugned order is bad both on facts and law.

2., That the ld. CIT(E) has wrongly and illegally passed an ex-parte order rejecting registration u/s 80G (5) against the facts and circumstances of the case in a mechanical manner.

3.

That the ld. CIT(E) erred in rejecting the registration u/s 80G without allowing an opportunity of being heard against the principle of natural justice.

4. That the Appellant craves permission to add, amend, elucidate any ground of appeal at the time of hearing.

3. At the very outset, the ld. Counsel for the Assessee submitted that the notice of hearing was issued on the Income Tax Portal which was not seen by the Assessee. He has brought on record the decision of the Hon'ble jurisdictional Punjab and Haryana High Court in the case of ‘Munjal BCU Centre of Innovation and Entrepreneurship Vs CIT(E) Chandigarh’, CWP No. 21028/2023 dated 4.3.2024 and requested that as the service of notice was solely on portal which could not be seen by the Assessee, therefore, as per the Hon'ble jurisdictional High Court’s decision in the above mentioned case, the Assessee may be presumed to have no knowledge of the proceedings and he further requested for sending this case back to the CIT(A) for re-adjudication.

800-Chd-2023 – Lala Babu Ram Aggarwal Charitable Trust, Rajpura 3

4.

The ld. DR has no objection as the request of the Assessee’s Counsel was based on the judgement of the jurisdictional Punjab & Haryana High Court (supra).

5.

We have considered the findings of the ld. CIT(A) in his appeal order and the submissions filed by the ld. counsel of the Assessee. We have also considered the arguments put before us by the ld. Counsel for the Assessee. Accordingly, in view of the above, in the interest of justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.

6.

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

Order pronounced on 05.08.2024.

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