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Income Tax Appellate Tribunal, [ DELHI BENCH “H” : DELHI ]
Before: SHRI G. S. PANNUSHRI CHALLA NAGENDRA PRASAD
आदेश /O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption) [hereinafter referred 1 to CIT (Exemption) New Delhi, dated 28.06.2019 passed under section 80G(5)(vi) of the Income Tax Act, 1961 (the Act).
In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was moved. The appeal was posted on several occasions on which date also there was no representation from the side of the assessee. When the notice was issued fixing the date of hearing on 19.09.2022 none appeared on behalf of the assessee in spite of service of notice. Therefore, this appeal is disposed of on hearing the ld. DR.
The ld. DR submits that exemption under section 80G(5)(vi) of the Act was denied by the ld. CIT (Exemption) as the assessee did not file bills and vouchers in support of expenses carried out. The assessee also did not file list of beneficiaries and also failed to produce proofs in respect of charitable activities carried out by the assessee trust and, therefore, the application seeking exemption under section 80G of the Act was rightly denied. 4. On hearing the ld. DR and perusing the record before us it is noticed that the assessee filed an on-line application seeking exemption under section 80G on 8.12.2018. A questionnaire dated 7.06.2019 requesting certain documents in support of its claim for exemption under section 80G of the Act was issued to the assessee by the ld. CIT (Exemption). The assessee filed certain details from time to time which were also placed on record as observed by the ld. CIT (Exemption). Subsequently the ld. CIT (Exemption) by order dated 28.06.2019 rejected the claim for exemption under section 80G of the Act. The grounds of appeal
suggest that the ld. 2 CIT (Exemption) allowed registration under section 12AA of the Act on 29.06.2019 based on the same material and further even prior to granting exemption under section 12AA of the Act he denied the exemption application made under section 80G of the Act on 28.06.2019. We further observe that the questionnaire was issued on 7.06.2019 and the application for exemption under section 80G of the Act was dismissed on 28.06.2019 within a short span of time. It is also the observation of the ld. CIT (Exemption) that the assessee did file certain details. We observe that sufficient time was not granted by the ld. CIT (Exemption) to the assessee for submission of the details. Therefore, in the interest of justice, we are of the view that this matter of exemption under section 80G has to be re-looked into by the ld. CIT (Exemption) especially when exemption under section 12AA of the Act was granted subsequent to rejection of 80G application. Thus, we set aside the order of the ld. CIT (Exemption) passed under section 80G(5)(vi) of the Act dated 28.06.2019 and restore the issue in appeal to the file of the ld. CIT (Exemption) who shall pass orders afresh after providing adequate opportunity of being heard to the assessee.
5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on : 29/05/2023.