AUXILIARY ALLIANCE FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

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ITA 1245/DEL/2023Status: DisposedITAT Delhi27 September 2023AY 2022-23Bench: SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the CIT(Exemption) rejected the applications due to non-compliance but did not ascertain if the notices issued were actually served on the assessee. Therefore, the matter was restored to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee filed appeals against the CIT(Exemption)'s order denying registration under sections 12A and 80G. The assessee did not appear for the hearing, and the appeals were disposed of based on the Department's representative's arguments.

What were the issues?

Whether the denial of registration under sections 12A and 80G was justified without confirming service of notices on the assessee. The need for providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “A” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASADSHRI PRADIP KUMAR KEDIA

For Appellant: Shri Zafarul Tanweer

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

These two appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption) 1

I.T.A. Nos. 1245 & 1246/Del/2023 Delhi in denying the registration under section 12A and 80G of the Income Tax Act, 1961 (the Act).

2.

In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought. These appeals are disposed of on hearing the ld. DR.

3.

On perusal of the orders passed by the ld. CIT (Exemption) we notice that the application for registration under section 12A and 80G of the Act were rejected as there was no compliance by the assessee. We observe that the ld. CIT (Exemption) stated that the notices were issued to the assessee requiring the assessee to be present and furnish details on three occasions i.e. on 7.12.2022, 19.12.2022 and 25.01.2023 within a short span of time. We observe that there is no finding by the CIT (Exemption) as to whether these notices though issued were either served on the assessee or not. Taking the totality of facts and circumstances into consideration we are of the view that this matter has to go back to the file of the ld. CIT (Exemption) for de novo adjudication after providing adequate opportunity of hearing to the assessee. Thus, these two appeals are restored to the file of the ld. CIT (Exemption) for de novo adjudication.

4.

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

I.T.A. Nos. 1245 & 1246/Del/2023 Order pronounced in the open court on : 27/09/2023.

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