Velu Palandar v. DCIT

83 ITR 683High Court1972#1220 most cited

What is Velu Palandar v. DCIT authority for?

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

S. Velu Palandar v. DCIT · 83 ITR 683 · opportunity of hearing · natural justice · real effective realistic opportunity · notional opportunity · section 142(1) · section 271(1)(b) · section 272A(1)(d) · penalty for non-compliance · ex-parte assessment · decide on merits

Also reported as

175 ITD 622

Sections most often in play

Section 142(1)Section 153CSection 156Section 271(1)(b)Section 272A(1)(d)Section 12AASection 12ABSection 80G

Issues it is cited on

section 110section 272asection 272a(1)(d)section 271(1)(b)section 156ex-parte assessmentsection 271reasonable causesection 271(1)section 153csection 142incriminating material

Judgments citing Velu Palandar v. DCIT

JYOTI FOUNDATION,AMBALA CANTT. vs. COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH, CHANDIGARH

In the result, for statistical purposes, both the appeals are treated as allowed

ITA 1125/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh16 Jun 2025AY 2024-25

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain, CA (Virtual)For Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 80G

…erit of the cases and, thus, no opportunity of hearing was provided to the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent its cases before the ld. CIT(E). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit. The ld. D.R., though, has placed reliance on the 1124 & 1125-Chd-2024 – Jyoti Foundations, Ambala 4 orders of the authorities below, but has no objection if the matter is remanded to the CIT(E) for adjudication afresh. 5. In view of the above, in the interest of justice, the ma…

JYOTI FOUNDATION,AMBALA CANTT vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, for statistical purposes, both the appeals are treated as allowed

ITA 1124/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh16 Jun 2025AY 2024-25

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain, CA (Virtual)For Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 80G

…erit of the cases and, thus, no opportunity of hearing was provided to the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent its cases before the ld. CIT(E). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit. The ld. D.R., though, has placed reliance on the 1124 & 1125-Chd-2024 – Jyoti Foundations, Ambala 4 orders of the authorities below, but has no objection if the matter is remanded to the CIT(E) for adjudication afresh. 5. In view of the above, in the interest of justice, the ma…

GURCHARAN SINGH CO RAVINDER SINGH BABA DEEP SINGH NAGAR, MULLANPUR DISTT LUDHIANA ,PUNJAB vs. THE INCOME TAX OFFICER WARD 6(1), LUDHIANA, PUNJAB

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 767/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh10 Dec 2024AY 2017-2018

Bench: The Ld. Cit(A) And, Therefore, He Was Prevented By Sufficient & Reasonable Cause, In Not Appearing Before The Ld. Cit(A).

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 144Section 271A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA No. 767/Chd/2024 िनधा"रण वष" / Assessment Years : 2017-18 Shri Gurcharan Singh बनाम The ITO C/o Ravinder Singh 6(1), Ludhiana Baba Deep Singh Nagar, Near Indian National Public School, Link Road, Mullanpur V.P.O Mandi, Ludhiana, Punjab-141101 "थायी लेखा सं./PAN NO: BRZPS2163R अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/A…

KULWANT KAUR,MOHALI vs. INCOME TAX OFFICER, DELHI

In the result, the appeal of the assessee is allowed for

ITA 182/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 Aug 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Smt. Komal Thakur, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr.DR
Section 2(14)Section 271

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 181 & 182/CHD/2024 "नधा"रण वष" / Assessment Year. : 2012-13 Smt. Kulwant Kaur, The ITO, बनाम House No. 767, Ranjit Nagar, Ward 6(1), VS Kharar, Mohali. Mohali. "थायी लेखा सं./PAN /TAN No: ANXPK3561E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Smt. Komal Thakur, Advocate राज"व क" ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT, Sr.DR तार"ख/Date of Hearing : 13.08.2024 उ…

KULWANT KAUR,MOHALI vs. INCOME TAX OFFICER, MOHALI

In the result, the appeal of the assessee is allowed for

ITA 181/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh14 Aug 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Smt. Komal Thakur, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr.DR
Section 2(14)Section 271

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 181 & 182/CHD/2024 "नधा"रण वष" / Assessment Year. : 2012-13 Smt. Kulwant Kaur, The ITO, बनाम House No. 767, Ranjit Nagar, Ward 6(1), VS Kharar, Mohali. Mohali. "थायी लेखा सं./PAN /TAN No: ANXPK3561E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Smt. Komal Thakur, Advocate राज"व क" ओर से/ Revenue by : Shri Ved Parkash Kalia, JCIT, Sr.DR तार"ख/Date of Hearing : 13.08.2024 उ…

SRI PREM PROPERTIES PVT. LTD. ,GURGAON vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 365/DEL/2024[2018-19]Status: DisposedITAT Delhi15 May 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-4,NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 159/DEL/2024[2019-20]Status: DisposedITAT Delhi15 May 2024AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD. ,GURGAON vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 158/DEL/2024[2017-18]Status: DisposedITAT Delhi15 May 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT,CENTRAL CIRCLE-4,NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 157/DEL/2024[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-4,NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 156/DEL/2024[2015-16]Status: DisposedITAT Delhi15 May 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT,CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 155/DEL/2024[2014-15]Status: DisposedITAT Delhi15 May 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT,CENTRAL CIRCLE-4,NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 154/DEL/2024[2013-14]Status: DisposedITAT Delhi15 May 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT,CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 153/DEL/2024[2012-13]Status: DisposedITAT Delhi15 May 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 147/DEL/2024[2011-12]Status: DisposedITAT Delhi15 May 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 146/DEL/2024[2010-11]Status: DisposedITAT Delhi15 May 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

SRI PREM PROPERTIES PVT. LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-4, NEW DELHI, NEW DELHI

In the result, all the captioned appeals of the assessee are allowed

ITA 145/DEL/2024[2009-10]Status: DisposedITAT Delhi15 May 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…Society vs. ACIT(E) (Bom.) order dated 12th March, 2024 has inter alia observed that weekend cannot be counted for the purpose of days available for compliance. Hon’ble Madras High Court in the case of S. Velu Palandar vs. Deputy Commercial Tax Officer (1972) 83 ITR 683 (Mad.) has observed that opportunity given to the assessee must be real, effective and realistic and not merely notional. 7. Ostensibly, the non-compliance of notice issued under Section 142(1) in present circumstances, marred with lack of adequate opportunity, cannot lead to imposition of penalty. Consequently, the penalty imposed under Section…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NOIDA, NOIDA vs. TAPTAP MEALS PVT. LTD., NOIDA

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1711/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Apr 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year 2018-19

For Respondent: Shri Amit Katoch, Sr.DR
Section 115BSection 133(6)Section 143(3)Section 68

…have responded when certain parties did respond. The ld. counsel also submitted that the action of the AO itself is bad in law in the absence of any opportunity desired in observance of principle of natural justice as held in S. Velu Palandar vs. DCIT (1972) 83 ITR 683 (Mad.). The Hon’ble High Court in that case observed that opportunity given to the assessee must be real and effective, realistic and not mere notional or empty formality. The subscribers of the assessee-company were thus having no real opportunity to meet the contents of notice under Section 133(6) of the 6 Act. Under the circumstances, the actio…

SH. KRISHAN LAL S/O SH. GURDEV LAL,SANGRUR vs. ITO,WARD, SANGRUR

In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes

ITA 284/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Apr 2024AY 2012-2013

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 284/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Shri Krishan Lal, Vs. The Ito, बनाम S/O Shri Gurdev Lal, Ward, Res Of Jhurian Wala Mohalla, Sangrur Now Street No. 9, Kishan Bagh Colony, Sangrur, District Sangrur "थायी लेखा सं./Pan No. Agcpl4286H अपीलाथ"/Appellant ""यथ"/Respondent "नध"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 20.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 144Section 148

…however, has not adjudicated the same. As such, an opportunity of hearing requires to be given to the Assessee to 284-Chd-2023-– Krishan Lal, Sangrur 4 represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. Though the ld. D.R. has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, the…

VIDYA JYOTI CHARITABLE TRUST,FATEHGARH SAHIB vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 221/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh02 Apr 2024AY 2023-24

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 221/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Ashok Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 282(1)Section 80G

…on record, and also without giving due opportunity of hearing to the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(E). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 221-Chd-2023-– Vidya Jyoti Charitable Trust, Chandigarh 4 5. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhia…

VIDYA JYOTI CHARITABLE TRUST ,MANDI GOBINDGARH vs. CIT (EXEMPTIONS), CHANDIGARH

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 220/CHANDI/2023[2023-24]Status: DisposedITAT Chandigarh02 Apr 2024AY 2023-24

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 220/Chd/2023 "नधा"रण वष" / Assessment Year : 2023-24 Vidya Jyoti Charitable Trust, Vs. The Cit बनाम C/O Madhav Stelco Limited, (Exemptions), Talwara Road Sirhind Side, Chandigarh Mandi Gobindgrh "थायी लेखा सं./Pan No. Aadtv5297R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing) "नध"रती क" ओर से/Assessee By : Shri Ashok Goyal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 28.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02.04.2024

For Appellant: Shri Ashok Goyal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12ASection 282(1)

…on record, and also without giving due opportunity of hearing to the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(E). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 220-Chd-2023-– Vidya Jyoti Charitable Trust, Chandigarh 4 5. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhia…

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