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

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

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.

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.

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