PARIVARTAN SOCIETY,PUNJAB vs. COMMISSIONER OF INCOME TAX - EXEMPTIONS, CHANDIGARH
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI A.D.JAIN & SHRI KRINWANT SAHAY
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is an appeal filed by the assessee against the order of ld. CIT(Exemption) Chandigarh dated 17.01.2024
pertaining to assessment year 2024-25.
During the courses of hearing, the ld. AR submitted that the assessee had moved an application u/s 80G of the
Income Tax Act before the ld. CIT (Exemption) electronically
ITA 103/CHD/2024 A.Y. 2024-25 2 on the ITBA Portal on 11.08.2023. A notice was issued to
the assessee on 22.09.2023 through ITBA Portal to specify
the date of commencement of activities by the Society as well
as details/documents etc. In response to the said notice,
the assessee filed reply vide letter dated 14.12.2023
alongwith annexures. Thereafter, vide impugned order dated
17.01.2024, the application of the assessee has been
dismissed holding it to be as non-maintainable. The ld.
Counsel for the assessee stated that without providing any
further opportunity, the matter has been decided ex-parte
qua the assessee and the application filed by the assessee
has been rejected. It was, accordingly, submitted that the
assessee may be allowed an opportunity and the matter may
be set aside to the file of the ld. CIT (Exemption) to decide
the same afresh.
The ld. DR has not raised any objection to the
request of the assessee.
After hearing both the parties and considering the
material on record, the matter is set aside to the file of ld.
CIT (Exemption) to decide the same afresh after providing
reasonable opportunity to the assessee. Needless to say, the
assessee shall attend to the proceedings and file necessary
ITA 103/CHD/2024 A.Y. 2024-25 3
information and documentation as called for by the ld. CIT
(Exemption).
In the result, appeal of the assessee is allowed for
statistical purposes.
Order pronounced on 27.06.2024. Sd/- Sd/- (KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
