Sanskriti Foundation For Educational Development, New Delhi V. CIT(E), New Delhi

ITA 1531/DEL/2019

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121141 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-12-2022
• Assessment Year: misc
• Appeal Filed On: 24-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos. 1526 & 1527/Del/2019 Sanskriti Society for Learning, I-1791, Basement, C.R. Park, New Delhi. PAN: AALAS6374B Vs Commissioner of Income Tax (Exemption), Delhi. (Appellant) (Respondent) ITA Nos. 1528 & 1529/Del/2019 Sanskriti Foundation for Learning, I-1791, Basement, C.R. Park, New Delhi. PAN: AALAS6375A Vs Commissioner of Income Tax (Exemption), Delhi. (Appellant) (Respondent) ITA Nos. 1530 & 1531/Del/2019 Sanskriti Foundation for Educational Development, I-1791, Basement, C.R. Park, New Delhi. PAN: AALAS6371E Vs Commissioner of Income Tax (Exemption), Delhi. (Appellant) (Respondent) Appellants by : None Respondent by : Shri H.K. Choudhary, CIT-DR Date of hearing : 07.12.2022 Date of order : 07.12.2022 ITA Nos. 1526 to 1531/Del/2019 2 ORDER PER BENCH : These are appeals by three assessees belonging to the same group against the respective orders of learned Commissioner of Income-tax (Exemption), wherein assessees’ applications for registration u/s. 12AA and approval u/s. 80-G of the Income Tax Act were rejected by the ld. CIT(E) by an order wherein he dealt with both the issues of registration u/s. 12AA and approval u/s. 80G by the same order. We note that the assessee has filed two appeals against the same order – one challenging the denial of registration u/s. 12AA and other denying the approval u/s. 80G. We note that the learned CIT(E) has not been correct in passing two orders by combining them in one order. Moreover, adequate opportunity to the assessees is also not reflected in the orders of the ld. CIT(E). Hence, in the interest of justice, we remand the issue back to the file of the ld. CIT(E) for considering the issues afresh after giving reasonable opportunity of being heard to the assessees. The ld. CIT(E) shall pass separate orders in ITA Nos. 1526 to 1531/Del/2019 3 respect of both the issues u/s. 12AA and section 80G not combining them in one order. 2. In the result, the appeals are allowed for statistical purposes. Order pronounced in the open court on 07/12/2022. Sd/- Sd/- (CHANDRA MOHAN GARG) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *aks/-