MAA ASHRAM CHARITABLE & WELFARE TRUST,GHAZIABAD vs. ITO, WARD 2(1)(1), GHAZIABAD

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ITA 2264/DEL/2023Status: HeardITAT Delhi23 November 2023Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption)'s order did not mention whether notices were served. In the interest of justice, the case was restored to the CIT(Exemption) for a fresh decision after providing the assessee an adequate opportunity to be heard.

What were the facts?

The assessee trust's application for registration under Section 12A was rejected by the CIT(Exemption). The assessee claims they did not receive notices of hearing, preventing them from attending proceedings.

What were the issues?

Whether the CIT(Exemption) properly served notices to the assessee before rejecting their registration application. The issue revolves around the principles of natural justice and adequate opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 22/11/2023Pronounced: 22/11/2023

This appeal by the assessee is preferred against the order of the CIT (Exemption), Lucknow dated 22.05.2023 by which the CIT(E) has rejected the application for registration u/s. 12A of the Act.

2. The assessee has raised the following grounds of appeal :-

“1. Assessee trust has not received the notices of hearing therefore, the order passed is bad in law.

2.

The Notice dated 08.05.2023 in which the compliance date fixed was 15.05.2023 up 11 am was received vide speed post No. EU037955615N on 16.05.2023 at about 9.40 am and when the checked portal was closed to reply. The speed post tracking report is attached.”

3.

At the very outset, the Counsel for the assessee stated that the assessee trust has not received any notices of hearing and, therefore, could not attend the proceedings before the CIT(E).

4.

We have carefully perused the order of the CIT(E). There is reference to three notices but there is no mention whether the notices were served upon the assessee. In the interest of justice and fair play we deem it fit to restore the appeal to the files of the CIT(E) with a direction to be decided afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to appear before the CIT(E) and present its claim of registration u/s. 12 A of the Act.

5.

In the result, the appeal of the assessee is allowed for statistical purpose.

6.

Decision announced in the open court on 22.11.2023.

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