GOF Education Foundation, New Delhi V. CIT (Exemption), New Delhi

ITA 100/DEL/2023

AI Insights

The case involves GOF Education Foundation, which appealed against the orders of the CIT(Exemption), New Delhi, which had dismissed their applications for registration under sections 12AA and 80G of the Income Tax Act. The primary contention of the appellant was the lack of a fair hearing, as the CIT(Exemption) had dismissed the applications ex-parte. The CIT(DR) supported the initial decision but did not object to a restoration for fresh adjudication. The Tribunal, emphasizing the principles of natural justice, decided to set aside the CIT(Exemption)'s orders and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121970 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-06-2023
• Assessment Year: misc
• Appeal Filed On: 15-01-2023
• Laws Referred To: Section 12AA, Section 80G
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N.C SWAIN
• Keywords: Set aside
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.100 & 101/Del/2023 GOF Education Foundation, Building No. 136, Yadav Bhavan Wali Gali, Bagdola, Sector 8, Dwarka, New Delhi 110075 PAN AAICG 1624 P vs. CIT(Exemption), Delhi (Appellant) (Respondent) For Assessee: Ms. Timsi Sharma, CA For Revenue : Shri N.C Swain, CIT(DR) Date of Hearing : 19.06.2023 Date of Pronouncement : 01.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order of Ld. CIT(Exemption), New Delhi dated 13.09.2022. 2. The ld. counsel of assessee submitted that the ld. CIT(E) has dismissed applications of assessee without affording due opportunity of hearing ex-parte qua appellant therefore impugned orders may kindly be set aside and the appellant may kindly be allowed opportunity of hearing before ld. CIT(E) as per principles of natural justice. 3. Replying to the above the ld. CIT(DR) opposed to the submissions of ld. counsel of the assessee and submitted that the authority has granted due opportunity of hearing to the appellant which was not availed therefore the orders may kindly be uphold. On being asked by the bench the ld. CIT(DR), in all fairness, submitted that if it is found just and proper then the Department has not serious objection if the matters are restored to the file of the ld. CIT(E) for afresh adjudication. 4. On careful consideration of above submissions, we note that the appellant filed applications seeking registrations u/s 12AA & 80G of the Act on 19.05.2022 and he ITA Nos.100 & 101/Del/2023 2 dismiss the applications in absence of factual evidences of appellant. The ld. CIT(E) in the impugned order has noted omissions on the part of assessee. In our humble and considered view the appellant/applicant deserves to be allowed an opportunity to substantiate his entitlement for grant of registration u/s. 12A & 80G of the Act by affording due opportunity of hearing and thus orders of the ld. CIT(E) are set aside and matters are restored to his file with the directions that he will reconsider and readjudicate the applications of assessee after allowing due opportunity of hearing to it and without being influenced with the impugned orders. 5. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 01.08.2023 Sd/- Sd/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:01 st August, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi