FMC MEDICAL RESEARCH TRAINING & SCIENCE ORGANISATION,NEW DELHI vs. CIT(EXEMPTION), DELHI

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ITA 2705/DEL/2022Status: DisposedITAT Delhi24 May 20233 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 ends of justice require giving the appellant an opportunity to contest on merits. Therefore, the appeals were allowed, and the issues were restored to the Competent Authority for a decision on merits.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G were rejected by the CIT(Exemption). This rejection was due to the non-appearance of the assessee's key person, Dr. P.R. Kucheria, who was out of India.

What were the issues?

Whether the rejection of registration and approval applications due to non-appearance, when the key person was abroad, was justified. The need to provide an opportunity to contest on merits.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & SHRI ANUBHAV SHARMA&

For Appellant: Shri M.K. Juneja, CA
For Respondent: Shri Javed Akhtar, CIT(DR)
Hearing: 22.05.2023Pronounced: 24.05.2023

O R D E R PER ANUBHAV SHARMA, JM:

Heard and perused the record.

2.

The assessee has preferred the appeal against the order dated 19.09.2022 of the Commissioner of Income-tax (Exemption), New Delhi, wherein the application hereinafter referred to as the “Act” and application under clause (ii) of first proviso to sub-section (5) of Section 80G of the Act were rejected.

3.

At the time of hearing, on perusal of the grounds, it transpired that the appellant Society is claiming to be carrying out charitable activities by training young surgeons and providing free help to poor patients and provisional registration was earlier granted for A.Y. 2021-22 to A.Y. 2023-24. However, for non-appearance of the appellant assessee the two applications in hand were dismissed. The reasons stated is that Dr. P.R. Kucheria, FRCS, who is the main person, looking after the affairs of the assessee Society was out of India for about three weeks when the matter was listed before the learned authorities below.

4.

On behalf of the assessee copy of letter dated 17.08.2022 addressed to the learned Authority has been filed, according to which adjournment was sought on the ground that Dr. P.R. Kucheria was out of India and a date beyond 10.09.2022 was sought. opportunity to contest on merits. Accordingly, the two appeals are allowed and the issues on merit are restored for the decision of the learned Competent Authority, Commissioner of Income-tax (Exemption), New Delhi. The appeals are allowed for statistical purposes.

Order pronounced in open court on 24.05.2023.

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