TIRLOKI NATH FOUNDATION,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH
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आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ “बी” , च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE �ी आकाश दीप जैन, उपा�� एवं �ी िव�म िसंह यादव, लेखा सद� BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 380/Chd/2023 िनधा�रण वष� / Assessment Year : 2023-24 Tirloki Nath Foundation बनाम The CIT(E) House No. 3146, Sector 21-D Chandigarh Chandigarh-160022 �ायी लेखा सं./PAN NO: AAETT1781H अपीलाथ�/Appellant ��थ�/Respondent िनधा�रती की ओर से/Assessee by : Shri Rachit Goyal, C.A राज� की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 26/03/2024 उदघोषणा की तारीख/Date of Pronouncement : 04/04/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present appeal has been preferred by the assessee against the order passed by the Id. Commissioner of Income Tax (Exemptions), Chandigarh dated 25/05/2023.
The assessee in this appeal has contested the action of the ld.CIT(E) in rejecting 2. the application of the assessee for registration u/s 80G of the Income Tax Act, 1961 (in short 'the Act').
During the course of hearing, the Id. Counsel for the assessee has invited our 3. attention to the impugned order of the Id. CIT(E) to submit that the same is an ex-parte order. He has submitted that the ld. CIT(E) has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case and on the erroneous fact that the assessee is not registered u/s 12A of the Act. It was submitted that the assessee is duly registered u/s 12A and a copy of the order of registration u/s 12A was duly submitted along with submissions dated 14/02/2023 which has not been taken into consideration by the ld CIT(E). It was accordingly submitted
that in interest of justice, the assessee be allowed an opportunity to represent its case and the matter be remanded to the file of ld CIT(E) to decide the same afresh after providing opportunity to the assessee.
The Id. DR has relied on the order of the ld CIT(E), at the same time, has not 4. expressed any reservation where the matter is remitted back to the file of the ld CIT(E) for fresh consideration.
We have heard the rival contentions and purused the material available on record. We find merit in the contention of the ld AR that the matter has been decided ex-parte qua the assessee thereby violating the principal of natural justice and secondly, failing to consider the fact that the assessee is duly registered u/s 12A of the Act and necessary communication thereof has been submitted during the course of the proceedings. We accordingly set aside the impugned order with a direction to the ld. CIT(E) to decide the application of the assessee seeking registration u/s 80G afresh as per law after giving proper and adequate opportunity to the assessee to present its case.
The appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open Court on 04/04/2024
Sd/- Sd/- आकाश दीप जैन िव�म िसंह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा�� / VICE PRESIDENT लेखा सद�/ ACCOUNTANT MEMBER AG आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(E) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
