TIRANGA MOUNTAIN RESCUE,NEW DELHI vs. ITO WARD 22(4), NEW DELHI

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ITA 588/DEL/2023Status: FixedITAT Delhi22 August 2023AY 2019-20Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the NFAC/CIT(A) for fresh adjudication. The assessee was directed to attend the appellate proceedings and respond to queries.

What were the facts?

The assessee, a charitable trust, filed its return of income but failed to electronically file Form-10B along with the return. Consequently, the exemption under sections 11/12 of the Income Tax Act was denied. The appeal before the NFAC was dismissed in limine.

What were the issues?

The primary issue was the denial of exemption under sections 11/12 due to non-filing of Form-10B. The secondary issue was the dismissal of the appeal in limine by the NFAC.

Which sections of the Income-tax Act were involved?

Section 11,Section 12,Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH.KUL BHARAT

Hearing: 22/08/2023Pronounced: 22/08/2023

Appellant by None Respondent by Sh. Amit Katoch, Sr DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM: and 588/Del/2023 are two separate appeals by the assessee preferred against two separate orders of the NFAC, Delhi dated 10.01.2023 pertaining to A.Y.2018-19 and 2019-20 respectively.

2.

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

3.

The common grievance in both the appeals relates to the denial of the exemption u/s. 11/12 of the Act by an exparte order.

4.

None appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte.

5.

A perusal of the impugned order show that the assessee is a charitable trust registered under the Trust Act in terms of Deed dated 07.10.2016 and provisionally registered u/s. 12A and u/s. 80G of the Act. The return of income was filed on 28.08.2018 but the assessee did not electronically filed Form-10B alongwith the return of income and the exemption was denied. When the matter was agitated before the CIT(A)/NFAC the appeal was dismissed in limine.

6.

Therefore, in the interest of justice and fair play we deem it fit to restore the appeals to the files of the NFAC/CIT(A) to be decided afresh after affording a reasonable and sufficient opportunity of being heard to the assessee and the assessee is directed to attend the appellate proceedings and reply to the querries.

7.

In the result, both the appeals filed by the assessee are allowed for statistical purpose.

8.

Decision announced in the open court on 22.08.2023.

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