M/S HINDRISE SOCIAL WELFARE FOUNDATION,NOIDA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

The above captioned two separate appeals by the assessee are preferred against 2 separate orders of the CIT(E), Lucknow dated 28.10.2022 rejecting application for registration u/s 12AA of the Income- tax Act, 1961 [the Act, for short] and approval u/s 80G of the Act respectively.

Since common grievance is involved in the captioned appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity.

At the very outset, the ld. counsel for the assessee stated that both the applications have been rejected by the CIT(E) by framing order ex- parte and without affording any reasonable opportunity of being heard to the assessee.

The ld. counsel for the assessee prayed for restoration of the appeals.

The ld. DR fairly conceded that the orders of the ld. CIT(E) are ex- parte.

We have carefully perused the orders of the CIT(E). We find that the ld. CIT(E) has sent a detailed questionnaire to the Assessing Officer but since the assessee, for some reason, could not attend the proceedings, the applications were rejected. We are of the considered view that the CIT(E) ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore both the appeals to the file of the CIT(E). The CIT(E) is directed to rehear the applications after affording a reasonable and adequate opportunity of being heard to the assessee.

In the result, the appeals of the assessee in /DEL/2023 and 1793/DEL/2023 are allowed for statistical purposes.