VEDIC SADHANA FOUNDATION, ZIRAKPUR,NIRMAL CHHAYA TOWER, VIP ROAD vs. CIT(EXEMPTION), CHANDIGARH
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आदेश/Order
PER VIKRAM SINGH YADAV,A.M.
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’).
ITA No.631/CHD/2023 A.Y. 2023-24 2
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
ITA No.631/CHD/2023 A.Y. 2023-24 3
in the eyes of law. The same is hereby set aside with a
direction to the ld.CIT(E) to decide the appeal of the
assessee afresh after giving proper and adequate opportunity
to the assessee to present its case. The ld. CIT (E) will serve
notice of hearing through physical mode as well as through
electronic mode upon the assessee.
The appeal of the assessee is treated as allowed for
statistical purposes.
Order pronounced in the Open Court on 17 t h
January,2024.
Sd/- Sd/-
(A.D.JAIN ) (VIKRAM SINGH YADAV) VICE PRESIDENT ACCOUNTANT MEMBER “Poonam”
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकरआयु�त/ CIT 3. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 4. गाड�फाईल/ Guard File 5. आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
