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Income Tax Appellate Tribunal, DELHI BENCH: G: NEW DELHI
Before: SHRI CHANDRA MOHAN GARG & DR.B.R.R. KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR.B.R.R. KUMAR, ACCOUNTANT MEMBER & 2968/Del/2022 Shree Gopal Gaushala Committee, The CIT(Exemptions), Chandigarh Shree Gopal Gaushala, Pilani Road 160017 Loharu, Bhiawani 127201, vs. PAN AAOAS 9387 B (Appellant) (Respondent) For Assessee : Shri K Sampath, Adv. Revenue For : Shri H.K Choudhary, CIT(DR) Date of Hearing : 28.06.2023 Date of Pronouncement : 28.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M.
These appeals have been filed against the orders of CIT(Exemptions), Chandigarh dated 16.11.2022 by which the authority dismissed the applications of the appellant seeking registrations u/s. 12AA and 80G of the Income Tax Act, 1961.
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.
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.