M/s Padamam Charitable Trust, Chandigarh V. CIT(Exemptions), Chandigarh

ITA 165/CHANDI/2023

AI Insights

The case involves M/s Padamam Charitable Trust, which appealed against the orders of the ld. CIT (Exemptions), Chandigarh, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The Trust had filed for registration on 29.08.2022, but failed to respond to multiple requests for documentation and details required for the registration process. The Tribunal noted that the Trust did not receive any notice of hearing, which led to the decision to restore the matter to the CIT (Exemptions) for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127495 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-09-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 23-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 164 & 165/CHD/2023 नधा रण वष / Assessment Year : 2022-23 M/s Padamam Charitable Trust, 47, Sector 4, Chandigarh. बनाम VS The CIT (Exemptions), Chandigarh. थायी लेखा सं./PAN /TAN No: AAETP8066F अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Vineet Krishan, Advocate राज व क ओर से/ Revenue by : Shri Chandrajit Singh, CIT, Sr.DR तार"ख/Date of Hearing : 19.09.2023 उदघोषणा क तार"ख/Date of Pronouncement : 19.09.2023 आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT These are assessee's appeals for assessment year 2022- 23 against separate orders passed by the ld. CIT(Exemptions) Chandigarh [in short ld. CIT(E)]dated 10.01.2023 and 23.01.2023 respectively. 2. As similar facts and circumstances are involved in both these appeals, therefore, both appeals were heard together and are being disposed of by this common order by taking the facts and circumstances of ITA No. 164/CHD/2023. ITA 164 & 165/CHD/2023 A.Y. 2022-23 2 3. The brief facts of the case are that the assessee being a Charitable Trust, filed an application for registration u/s 12A(1)(AC)(iii) of the Income Tax Act, 1961 on 29.08.2022 before ld. CIT (Exemptions). In order to examine and verify the objects and genuineness of the Trust, a Questionnaire was issued to the assessee electronically on 01.11.2022 requesting the assessee to furnish relevant documents/details online through e-proceedings on e-filing Portal by 16.11.2022, but neither any submission/documents were filed nor any request for adjournment was made by the assessee. After that, assessee was granted atleast three adjournments by the ld. CIT (Exemptions) to file the relevant information/documents but the assessee never turned up to file relevant documents/reply nor any written submissions etc. were filed. Accordingly, the ld. CIT (Exemptions) rejected the application filed by the assessee for registration u/s 12AB of the Act. 4. Aggrieved, the assessee is in appeal before this Tribunal. 5. We have heard the rival submissions and perused the material available on record. It is noticed that the Questionnaire was issued to the assessee electronically requesting the assessee to furnish the relevant documents/details on e-filing Portal and notices of hearing were issued to the assessee, but the assessee states that he did not receive any notice of hearing. Further, ITA 164 & 165/CHD/2023 A.Y. 2022-23 3 there is nothing on record to prove that the assessee has been served notice of hearing to furnish the relevant information/documents etc. Therefore, in the interest of justice, the file is restored to the file of ld. CIT(exemptions) to decide the matter afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(E) by filing reply to the Questionnaire and all the other relevant documents etc. 6. In the result, the appeal of the assessee is allowed for statistical purposes. 7. As the facts and circumstances in ITA No. 165/CHD/2023, therefore, this appeal of the assessee is also allowed for statistical purposes. 8. In the result, both appeals of the assessee stand allowed for statistical purposes. Order pronounced in the Open Court on 19 th Sept.,2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” ITA 164 & 165/CHD/2023 A.Y. 2022-23 4 आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. .灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar