VEDIC SADHANA FOUNDATION, ZIRAKPUR,NIRMAL CHHAYA TOWER, VIP ROAD vs. CIT(EXEMPTION), CHANDIGARH

The present appeal has been preferred by the assessee against the order passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 16.01.2023 pertaining to 2023-24 assessment year.

The assessee in this appeal has contested the action of the ld.CIT(E) in rejecting the application of the assessee for registration u/s 12AB of the Income Tax Act, 1961 (in short ‘the Act’).

At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the ld.CIT(E) to submit that the same is an ex-parte order. He has submitted that the ld.CI T(E) has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing was served by the ld.CIT(E), either through physical mode, through e-mail or registered post etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. That no service of notice was ever affected on the assessee. That the assessee came to know about the impugned order passed by the ld. CIT (E) u/s 12AB(I)(b)(ii) of the Income Tax Act while filing the ITR of assessment year 2023-24.

The ld. DR could not rebut the aforesaid factual position.

We have heard the rival contentions. Merely uploading of information about the date of hearing on the I ncome Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order of the ld.CI T(E) is, therefore, not sustainable

The appeal of the assessee is treated as allowed for statistical purposes.