JITO GURUGRAM CHAPTER SOCIETY,GURGAON vs. CIT(EXEMPTION), CHANDIGARH

This appeal has been filed against the order of CIT (Exemption), Chandigarh dated 30.01.2023 by which the application of assessee seeking approval/registration u/s. 80G of the I.T Act 1961 (for short the ‘Act’) has been dismissed.

The ld. CIT(DR), in all fairness, candidly agreed to the submission of ld. Assessee’s Representative (AR) that the assessee could not avail opportunity of being heard before ld. CIT(E) to present its case by way of proper explanation and documentary evidence substantiating the prayer seeking registration u/s. 80G of the Act. Therefore, as agreed by the ld. Representatives of both the sides and in our humble view the ends of justice would meet and purpose of legislative intention would be served if the matter is restored to the file of ld. CIT(E) for afresh adjudication application of assessee after due opportunity of hearing to the assessee and without being influenced with the earlier rejection order.

In the result, the appeal of assesses is allowed for statistical purposes. Order pronounced in the open court on 17.08.2023. (DR. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17th August, 2023. 1 NV/-