HELPFUL NGO WELFARE SOCIETY,LUDHIANA V. INCOME TAX OFFICER WARD( EXEMPTIONS), JALANDHAR

ITA 690/ASR/2024

AI Insights

The Helpful NGO Welfare Society appealed against the decision of the Ld. CIT (E) Chandigarh, which had rejected their application for approval under section 80G of the Income Tax Act, 1961. The rejection was based on the society's failure to comply with several notices requesting documents to verify the genuineness of its activities. The society argued that technical issues had prevented them from accessing the required documents to respond adequately. The tribunal found merit in the society's request for a re-hearing and remanded the case back to the Ld CIT (E) for a fresh evaluation, emphasizing the need for a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360719 (ITAT-AMRITSAR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Non compliance
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 690/Asr/2024 Assessment Year: N.A. Helpful NGO Welfare Society, H. No. 134 Shalimar Park, Hummant Singh Nagar Dugri, Ludhiana, Punjab 141013 [PAN: AACAH 9614E] (Appellant) Vs. Income Tax Officer (Exemptions), Jalandhar (Respondent) Appellant by Respondent by : : Ms. Shruti Khandelwal, Adv. Smt. Vandana Vijay Mohite, CIT-D. R. Date of Hearing Date of Pronouncement : : 24.04.2025 21.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee-society against the order of the Ld. CIT (E) Chandigarh, dated 25th November, 2024, rejecting the application for approval u/s 80G, of the Act 1961, filed by the applicant on 03/06/2024, for deficiency in factual evidences and in absence of submissions and representations in response to notices issued. 2 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) 2. The grounds of appeal taken by the assessee in Form 36 are as follows: “1. That on the facts, circumstances and legal position of the case, the Worthy CIT(E) has erred in rejecting registration application moved u/s 80G even when the appellant was eligible for the same. 2. That on law, facts and circumstances of the case, the order passed be Worthy CIT (E) deserves to be quashed, since the same has been passed without affording reasonable opportunity of being heard to the appellant. 3. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. The facts emerging from records are that the society registered on 14th May, 2020 , under the Additional Registrar of Societies, Ludhiana, applied for approval u/s 80G (5) (iii) of the Act 61, in form 10AB , on 3rd June, 2024 before the Ld CIT (E), Chandigarh. 4. The said application was rejected ex parte vide order dated 25/11/2024, for non compliance to several notices issued on 3rdOctober, 4th November and on 13th November, 2024, calling for various documents necessary for verifying the genuineness of the activities of the assessee society, even though notices were issued in the portal and also on the email id as provided, and the assessee has also prayed for adjournment on one such occasion. 3 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) 5. The Ld AR of the assessee submitted that the assessee has responded on 11th November, 2024, requesting for the details required to be furnished because the earlier notice (containing the details) dated 3rd October, could not be downloaded from the portal due to technical glitches. 6. However, the said request was overlooked by the Ld CIT ( E) ,and without any further opportunity of clarification by reissue of the said notice , containing details, the application was rejected. 7. The Ld AR referring to screen shots from the portal, in support of his contention, requested for an opportunity of hearing for furnishing of all particulars as asked for before the registration authority. 8. The Ld. DR relied on the order of the Ld CIT (E) but has no objection if the matter is remanded back for granting a fresh opportunity. 9. Under the circumstances, we are of the opinion that justice would be served if the matter is remanded back to the Ld CIT (E), for consideration of the application for approval, dated 3rd June, 2024, afresh, and the assessee is directed to file all necessary documentary evidences and submissions required for assessing the genuineness of the activities of the society and to fully cooperate in the fresh proceedings. 4 I.T.A. No. 690/Asr/2024 Helpful NGO Welfare Society v. ITO (E) 10. The assessee will be allowed proper opportunity of being heard. 11. We have not expressed any opinion on merits. 12. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 21.05.2025. Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order "