Dr.Narinder Singh Birdh Ashram, Sangrur V. CIT(Exemption) , Chandigarh

ITA 118/CHANDI/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2171 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 03-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DAHIYA
• Keywords: Set aside
• Section: 12A; 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 118/CHD/2020 U/S 12AA (1)(B)( II) DR. NARINDER SINGH BIRDH ASHRAM VPO BADRUKHAN SANGRUR, SANGRUR-148001 THE CIT (EXEMPTION), CHANDIGARH. ./PAN NO: AACTD5225 E / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /ASSESSEE BY : SHRI SUDHIR SEHGAL, ADVOCATE / REVENUE BY : SHRI SANDEEP DAHIYA, CIT ! ' # /DATE OF HEARING : 04/03/2021 $%&'() # /DATE OF PRONOUNCEMENT : 04/03/2021 ') / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 3.12.2019 OF THE LD. COMMISSIONER OF IN COME TAX (EXEMPTIONS), CHANDIGARH [IN SHORT CIT(E)]. 2. THE ASSESSEE IN THIS APPEAL HAS AGITATED THE REJ ECTION OF APPLICATION FOR REGISTRATION AS CHARITABLE INSTITUT ION U/S 12A OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT'). 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE IMPUGNED ORDER OF THE CIT(E) IS AN EX-PART E ORDER. THAT THE 2 ITA NO.118-C-2020- DR. NARINDER SINGH BIRDH, SA NGRUR ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING. THA T, IN FACT, NOTICE OF HEARING WAS SENT THROUGH E-MAIL AT THE E-MAIL ADDRE SS OF SON ONE OF THE TRUSTEE WHO HAD LEFT INDIA, THEREFORE, THE SAID E-MAIL/NOTICE DID NOT COME INTO THE NOTICE OF THE ASSESSEE. THAT THE ABSENCE OF THE ASSESSEE / APPLICANT ON THE DATE OF HEARING WAS NOT INTENTIONAL. IT HAS, THEREFORE, BEEN PRAYED BY THE LD. COUNSEL THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(E) . 4. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT OBJE CTED TO THE SAME. 5. IN VIEW OF THIS, THE ORDER OF THE LD. CIT(E) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(E) FOR DE CISION AFRESH. THE ASSESSEE IS DIRECTED TO APPEAR EITHER IN PERSON OR THROUGH HIS COUNSEL BEFORE THE LD.CIT(E) ON 22.3.2021 AND FURTHER AS AN D WHEN REQUIRED BY THE LD. CIT (E). WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE AS SESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 04.03.2021 SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 04.03. 2021 .. %+,-.-( / COPY OF THE ORDER FORWARDED TO : 3 ITA NO.118-C-2020- DR. NARINDER SINGH BIRDH, SA NGRUR 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! / / CIT 4. ! / ( )/ THE CIT(A) 5. - 01 2 , #2) , 34516 / DR, ITAT, CHANDIGARH 6. 157' / GUARD FILE %+ ! / BY ORDER, 8 / ASSISTANT REGISTRAR