CORURBAN FOUNDATION,GURGAON vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 1773/DEL/2023Status: DisposedITAT Delhi17 October 2023Bench: SHRI N.K. BILLAIYA (Accountant Member), SHRI C.N. PRASAD (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the notices issued by the CIT(Exemptions) did not contain any address, making it unclear where they were sent. Therefore, in the interest of justice, the Tribunal restored the applications to the CIT(Exemptions) for a fresh decision.

What were the facts?

The assessee's applications for registration under Section 80G and 12AA of the Income Tax Act were rejected by the CIT(Exemptions). The assessee contended that these rejections were ex-parte and occurred without proper notice.

What were the issues?

Whether the rejection of applications for registration under Section 80G and 12AA was valid when proper notice was not served on the assessee.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

For Appellant: Shri Sameer Kapoor, CA
For Respondent: Shri T. James Singson, CIT DR
Hearing: 17.10.2023

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI C.N. PRASAD, JUDICIAL MEMBER 1773//Del/2023 (ASSESSMENT YEAR : ---) Coruban Foundation Vs. CIT (Exemption) A-116, 4th Floor New Palam, Chandigarh Palam Vihar, S.O. Vihar, Phase-I, Bajghera Chowk, Gurgaon, Haryana -122017 PAN No.AAJCC9023H (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sameer Kapoor, CA REVENUE BY : Shri T. James Singson, CIT DR Date of Hearing : 17.10.2023 Date of Order : 17.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER : and 1773/Del/2023 are two separate appeals by the assessee preferred against the two separate orders of CIT (Exemptions), Chandigarh dated 30.01.2023 and 21.01.2023 relating to the rejection of application u/s.80G and 12AA of the Act respectively.

2.

Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity.

3.

At the very outset the Counsel brought to our notice that both the applications have been rejected by the CIT(Exemptions) without serving any proper notice. The Counsel referred to a screen-short of the notices from the IT portal. The Counsel prayed for the restoration of application to the files of the CIT(Exemptions).

4.

We have given a thoughtful consideration to the impugned orders.

Undoubtedly both the applications have been rejected by the CIT(Exemptions) exparte. We have seen the screen-shorts of the notices downloaded from the IT portal. We find that the impugned notices do not contain any address, written or on electronic mode, therefore, it is not coming out from the notices the addresses at which the same are issued/ served.

5.

In the interest of justice and fair play we deem it fit to restore the quarrel to the files of the CIT(Exemptions), Chandigarh. The CIT(Exemptions), Chandigarh is directed to decide the applications afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

6.

In the result, the appeals of the assessee are allowed for statistical purpose.

7.

Decision announced in the open court on 17.10.2023.

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