SAFINDIA CHARITABLE TRUST,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), 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 appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh
2 I.T.A. No. 82/Asr/2023 Safindia Charitable Trust v. CIT challenging therein the rejection of application of the appellant for approval
u/s 80G(5) of the Act ex-parte qua the appellant assessee.
At the outset, the ld. counsel for the assessee has submitted that the
application of the appellant trust for approval u/s 80G(5) has been
arbitrarily rejected without considering the document filed on record and
without appreciating the fact that the trust enjoys the registration of
Charitable Trust u/s 12AA/12AB. The counsel argued that the
questionnaire/letters issued by the CIT(E), Chandigarh has referred in the
impugned order of rejecting application u/s 80G(5) were not received by the
appellant trust either by post or by e-mail or by SMS. Consequently, the
aforesaid notices issue from the Income Tax portal did not come to notice
of the appellant. In support, the ld. AR has filed an affidavit of the appellant
trust certifying the facts regarding the non receipt of the
letters/questionnaire as above (APB, pg. nos. 58 to 59). Accordingly, he
prayed that the matter may be restored back to the ld. CIT(E) to adjudicate
the matter afresh after granting adequate opportunity of being heard.
Per contra, the ld. DR has no objection to the request of the ld. AR in
view of the natural justice.
3 I.T.A. No. 82/Asr/2023 Safindia Charitable Trust v. CIT 4. We have heard the rival contention, perused the material on record,
written submissions and paper book filed by the appellant and the
impugned order. Admittedly, the notices issued for granting opportunity has
not been received by the appellant trust. The ld. CIT(E) has mentioned the
factum of issue of notice but he has not mentioned the factum of service of
notice/questionnaire on the appellant trust either by post or e-mail. The ld.
CIT(E) has merely stated that no reply has been furnished in the present
case nor any communication received from the applicant trust through any
channel till the passing of this impugned order. The ld. CIT(E) accordingly,
rejected the application of the appellant stating therein ‘that the applicant is
not interested pursuing the matter.’
In view of the principles of natural justice, we consider it deem fit to
restore the matter back to the CIT(E) to adjudicate the issue of approval u/s
80G(5) of the Act. The CIT(E) is directed to grant adequate opportunity of
being heard and consider the written submission filed on record, the paper
book comprising of 59 pages. No doubt, the assessee shall co-operate in
the fresh proceedings before the ld. CIT(E).
4 I.T.A. No. 82/Asr/2023 Safindia Charitable Trust v. CIT 6. In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 29.05.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order
