Krishna Educational Trust, Moradabad V. CIT(Exemption), Lucknow

ITA 100/DEL/2022

AI Insights

The case involves Krishna Educational Trust, the appellant, contesting the decision of the CIT (Exemption), Lucknow, which had rejected their application for exemption under section 10(23C)(vi) of the Income Tax Act, 1961, due to a delay in filing the application. The tribunal found that the delay should be condoned, emphasizing the need for justice and fair hearing. Consequently, the matter was remitted back to the CIT (Exemption) for a decision on the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113773 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-10-2023
• Assessment Year: misc
• Appeal Filed On: 17-01-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.100/Del./2022 Krishna Educational Trust, vs. CIT (Exemption), Krishna Campur Aghwanpur Lucknow. By Pass Kanth Road, Moradabad – 244 001 (Uttar Pradesh). (PAN : AACTK6073F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V. Rajakumar, Advocate REVENUE BY : Shri Waseem Arshad, CIT DR Date of Hearing : 04.10.2023 Date of Order : 06.10.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the order of ld. CIT (Exemption), Lucknow dated 30.10.2019. 2. Grounds of appeal taken by the assessee read as under :- “On the facts and in the circumstances of the case and in law the order of the Pr. Commissioner of Income Tax (Exemption), Lucknow – i. not condoning the delay caused by reasons beyond the control of the assessee of one month; ii. rejection the application for approval of exemption under section 10(23C)(vi) of the Income Tax Act, 1961. ITA No.100/Del./2022 2 Both the above actions being most arbitrary, erroneous, unlawful and unjust must be quashed with directions for relief.” 3. At the outset, in this case, it is noted that ld. CIT (E) has dismissed the appeal by not condoning the delay of one moth in filing the application. 4. Upon careful consideration and hearing both the counsels, we are of the considered opinion that the delay deserves to be condoned. Hence, in the interest of justice, we condone the delay and remit the issue to the file of ld. CIT (E) to consider the application on merits of the case after giving the assessee appropriate opportunity of being heard. 5. In the result, this appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 6 TH day of October, 2023. SD/- SD/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 6 TH day of October, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (E), Lucknow. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.