GOF EDUCATION FOUNDATION,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

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ITA 101/DEL/2023Status: DisposedITAT Delhi01 August 20232 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee deserves an opportunity to substantiate its claim for registration. The orders of the CIT(Exemption) were set aside and the matters were restored for fresh adjudication.

What were the facts?

The assessee filed applications for registration under sections 12AA and 80G of the Income Tax Act. The CIT(Exemption) dismissed these applications without affording the assessee a proper opportunity of hearing.

What were the issues?

Whether the CIT(Exemption) correctly dismissed the applications without providing a due opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: B: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

Hearing: 19.06.2023Pronounced: 01.08.2023

PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order of Ld. CIT(Exemption), New Delhi dated 13.09.2022. 2. The ld. counsel of assessee submitted that the ld. CIT(E) has dismissed applications of assessee without affording due opportunity of hearing ex-parte qua appellant therefore impugned orders may kindly be set aside and the appellant may kindly be allowed opportunity of hearing before ld. CIT(E) as per principles of natural justice.

3.

Replying to the above the ld. CIT(DR) opposed to the submissions of ld. counsel of the assessee and submitted that the authority has granted due opportunity of hearing to the appellant which was not availed therefore the orders may kindly be uphold. On being asked by the bench the ld. CIT(DR), in all fairness, submitted that if it is found just and proper then the Department has not serious objection if the matters are restored to the file of the ld. CIT(E) for afresh adjudication.

4.

On careful consideration of above submissions, we note that the appellant filed applications seeking registrations u/s 12AA & 80G of the Act on 19.05.2022 and he

ITA Nos.100 & 101/Del/2023

dismiss the applications in absence of factual evidences of appellant. The ld. CIT(E) in the impugned order has noted omissions on the part of assessee. In our humble and considered view the appellant/applicant deserves to be allowed an opportunity to substantiate his entitlement for grant of registration u/s. 12A & 80G of the Act by affording due opportunity of hearing and thus orders of the ld. CIT(E) are set aside and matters are restored to his file with the directions that he will reconsider and readjudicate the applications of assessee after allowing due opportunity of hearing to it and without being influenced with the impugned orders.

5.

In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 01.08.2023 (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated:01st August, 2023. NV/-

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