AUXILIARY ALLIANCE FOUNDATION, DELHI V. CIT(EXEMPTION), DELHI

ITA 1246/DEL/2023

AI Insights

The case involves two appeals filed by the Auxiliary Alliance Foundation against the order of the Commissioner of Income Tax (Exemption), Delhi, which denied the registration under sections 12A and 80G of the Income Tax Act, 1961. The primary issue was the non-compliance of the assessee in responding to the notices issued by the CIT (Exemption). The tribunal noted the absence of evidence regarding the service of these notices and decided to remand the matter back for a fresh examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113282 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-09-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 26-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

I.T.A. Nos. 1245 & 1246/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos. 1245 & 1246/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2022-23. Auxiliary Alliance Foundation, Plot No. 25/2/8, Pankaj Garden, Goyla Khurd, South West Delhi – 110 071. बनाम Vs. CIT, (Exemption) Delhi. PAN No. AARCA5049H अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : N o n e; राज᭭वकᳱओरसे / Department by : Shri Zafarul Tanweer, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 26/09/2023 उद्घोषणाकीतारीख/Pronouncement on : 27/09/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. These two appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption) I.T.A. Nos. 1245 & 1246/Del/2023 2 Delhi in denying the registration under section 12A and 80G of the Income Tax Act, 1961 (the Act). 2. In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought. These appeals are disposed of on hearing the ld. DR. 3. On perusal of the orders passed by the ld. CIT (Exemption) we notice that the application for registration under section 12A and 80G of the Act were rejected as there was no compliance by the assessee. We observe that the ld. CIT (Exemption) stated that the notices were issued to the assessee requiring the assessee to be present and furnish details on three occasions i.e. on 7.12.2022, 19.12.2022 and 25.01.2023 within a short span of time. We observe that there is no finding by the CIT (Exemption) as to whether these notices though issued were either served on the assessee or not. Taking the totality of facts and circumstances into consideration we are of the view that this matter has to go back to the file of the ld. CIT (Exemption) for de novo adjudication after providing adequate opportunity of hearing to the assessee. Thus, these two appeals are restored to the file of the ld. CIT (Exemption) for de novo adjudication. 4. In the result, both the appeals of the assessee are allowed for statistical purposes. I.T.A. Nos. 1245 & 1246/Del/2023 3 Order pronounced in the open court on : 27/09/2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/09/2023. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 26.09.2023 Date on which the typed draft is placed before the dictating member 26.09.2023 Date on which the typed draft is placed before the other member 27.09.2023 Date on which the approved draft comes to the Sr. PS/ PS 27.09.2023 Date on which the fair order is placed before the dictating member for pronouncement 27.09.2023 Date on which the fair order comes back to the Sr. PS/ PS 27.09.2023 Date on which the final order is uploaded on the website of ITAT 27.09.2023 Date on which the file goes to the Bench Clerk 27.09.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order