M/S. LOVING PAWS FOUNDATION,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeals are filed by the assessee against the separate order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh dated 16.01.2023 & 18.01.2023 wherein the application of the appellant
2 ITA Nos. 224 & 225/Asr/2023 Loving Paws Foundation v. CIT assessee for seeking registration u/s 12AA in 80G are rejected ex-parte
qua the assessee.
There was a delay of 140 days in filing these appeals on account of
non-receipt of the order of rejection of the application for registration u/s
12AA and u/s 80G(5) even on the e-mail address of hr.arfs@gmali.com
provided in the income tax return duly supported with affidavit of Sh. Amit
Jain Director of the assessee appellant trust attested by notary, Jalandhar, Punjab dated 2nd Aug., 2023. Considering the bonafide reason for the delay
in filing the applications, the said delay is condoned and appeals are
admitted for adjudication on merits.
At the outset, the ld. Counsel for the assessee submitted that the ld.
Commissioner of Income Tax (Exemptions), Chandigarh was not justified in
rejecting applications of the assessee for registration u/s 12A(1)(ac)(iii) and
80G(5) of the Income Tax Act without affording adequate opportunity of
hearing to the appellant assessee as all three notices mentioned in the
impugned order were not received on the registered e-mail id of the
assessee and that non service of the notices is evident from the e-filing
portal of the Income Tax Department. He further submitted that even the
impugned order of the rejections of the assessee’s application refusing to
3 ITA Nos. 224 & 225/Asr/2023 Loving Paws Foundation v. CIT grant registration u/s 12A(1)(ac)(iii) and transfer u/s 80G(5) in absence of
registration u/s 12AB thereof were not received on the registered e-mail id.
of the assessee (ABP pg. 31). The above stated facts are duly supported in
the affidavit of the Director of the Company Sh. Amit Jain who has been
managing day to day affairs of the appellant trust which was being formed
for charitable purposes (APB pg. 14 & 15). The appellant has pleaded that
the matter may be remanded back to the ld. CIT(E) for fresh adjudication.
Per contra, the ld. DR stands by the impugned order, however he has
no objection to the request of the assessee in view of the principle of
natural justice.
We have heard the rival contention, perused the material on record
and the impugned orders. Admittedly, the appellant assessee trust has not
been served with the notices on the registered e-mail id as given on the
Income Tax portal (ABP pg. 31). It is noted that the ld. CIT(E) has rejected
the application of the assessee for registration u/s 12AB of for non
compliance to notices merely stating that it is not possible to ascertain the
object and activities carried out by the applicant. Consequently she rejected
the application for approval u/s 80G(5) in absence of registration u/s 12AB.
Thus, the ld. CIT(E) has rejected both the application of the applicant trust
4 ITA Nos. 224 & 225/Asr/2023 Loving Paws Foundation v. CIT ex-parte per se in a summary manner without discussing the facts of the
case and adjudicating the matter on merits by appreciating the facts on the
objects and activities of the trust as per law in view of the principles of
natural justice. We consider it deem fit to remand back the matter in both
the appeals to the ld. CIT(E) to examine the issue afresh as per law after
considering the submissions of the appellant assessee on merits of the
case as per law. The appellant-assessee is directed to cooperate in the
fresh proceedings before the ld. CIT(E).
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open court on 28.08.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
