SHOSHAN SURIN FOUNDATION,GURGAON vs. CIT(E), CHANDIGARH

PDF · subscribers
ITA 990/DEL/2023Status: DisposedITAT Delhi17 August 2023AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded a reasonable opportunity to be heard and submit evidence. Therefore, the matters were restored to the CIT(Exemption) for fresh consideration.

What were the facts?

The assessee applied for registration under Section 12AB and Section 80G of the Income Tax Act. The CIT(Exemption) rejected the applications for non-compliance with notices, but the assessee claimed proper notice was not served.

What were the issues?

Whether the CIT(Exemption) properly served notices to the assessee before rejecting their applications for registration under Section 12AB and 80G.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US

Hearing: 17/08/2023Pronounced: 17/08/2023

& 938/Del/2023 Assessment Year: 2023-24 Spreading Smiles, CA M. R. CIT(Exemption) Sahu, House No.651, 1st Vs Chandigarh Floor, Sector-10A, Nr. G.D. Goenka Public School, Gurgaon-122001 PAN No. AAXTS4290F (APPELLANT) (RESPONDENT) Assessment Year: 2023-24 Shoshan Surin Foundation CIT(E) CA MR Sahu, H.No.651, 1st Vs Chandigarh Floor, Sector-10A, Nr. G. D. Goenka Public School, Gurgaon PAN No.ABCTS3118E (APPELLANT) (RESPONDENT) Appellant by Sh. M . R. Sahu, CA Respondent by Sh. H. K. CHoudhary, CIT DR Date of hearing: 17/08/2023 Date of Pronouncement: 17/08/2023 ORDER PER N. K. BILLAIYA, AM:

CIT(Exemption), Chandigarh dated 17.11.2022 denying registration 12AB of the Act and denying registration u/s.80G of the Act.

2.

CIT(Exemption) dated 28.09.2022 denying registration u/s.12 AB of the Act.

3.

Delay condoned.

4.

All these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity as the submissions of the representatives from both the sides are common.

5.

We have carefully perused the order of the of the CIT(Exemption) and have duly considered the relevant documentary evidences brought on record. The bone of contention and the quarrel revolves around the non service of the notices by the CIT (Exemption). Though the documents in the paper book show the notice but the services of notice is not known and the printout taken by the assessee from the Income Tax portal of Government of India, neither there is any mention of date nor the e-mail ID of the assessee from which it can be inferred that a proper notice has been served upon the assessee. In fact a perusal of the impugned orders of the CIT(Exemption) show that the respective applications have been rejected by the CIT(E) for non compliance of the notice.

6.

Considering the peculiar facts we are of the considered view that the assessee should get a reasonable and fair opportunity of being heard and to submit documentary evidences in support of its application, therefore, we restore the appeals to the file of CIT(E) and the CIT(E) is directed to decide the claim of the assessee for registration u/s.12A / 80 G of the Act expeditiously and after affording a reasonable and sufficient opportunity of being heard to the assessee.

7.

The captioned appeals are allowed for statistical purpose.

8.

Decision announced in the open court on 17.08.2023.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →