CENTRE FOR HEALTH INNOVATION AND POLICY FOUNDATION, GAUTAM BUDDHA NAGAR V. CIT(EXEMPTION), LUCKNOW

ITA 1687/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9200 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-12-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 29-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIS CHANDRA MOHANTY
• Assessee Lawyers: VED MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member & Dr. B. R. R. Kumar, Accountant Member ITA Nos. 1686 & 1687/Del/2023 Asstt. Year: 2022-23 Centre For Health Innovation and Policy Foundation, 361, Sector 15A, Gautam Buddha Nagar, UP 201301 Vs The CIT(Exemption), Lucknow (APPELLANT) (RESPONDENT) PAN No. AAICC 9673 N Assessee by : Sh. Ved Mittal, CA Revenue by : Sh. Ashis Chandra Mohanty, CIT-DR Date of Hearing: 27.12.2023 Date of Pronouncement: 11.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeals have been filed by the assessee against the order of ld. CIT(Exemption), Lucknow dated 28.03.2023 & 30.03.2023 for the A.Y. 2022-23. 2. On going through the record, we find that the ld. CIT(E) has summarily rejected the application of the assessee without going into the merits of the case. Hence, interest of the justice ITA Nos. 1686 & 1687/Del/2023 Centre For Health Innovation and Policy Foundation 2 the case is being remanded back to the file of the ld. CIT(E) to adjudicate the issue on merits by passing a speaking order. The assessee shall comply to the notices issued by the ld. CIT(E) promptly without seeking any unnecessary adjournments. 3. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 11/01/2024. Sd/- Sd/- (C.N Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/01/2024 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI