M/s Hindrise Social Welfare Foundation, Noida V. Commissioner of Income Tax (Exemption), Lucknow

ITA 1792/DEL/2023

AI Insights

The case involves two separate appeals by M/s Hindrise Social Welfare Foundation against the orders of the Commissioner of Income Tax (Exemptions), Lucknow, which rejected the foundation's applications for registration under section 12AA and approval under section 80G of the Income Tax Act, 1961. The appeals were heard together due to the common grievance involved. The primary contention raised by the assessee was that the orders were passed ex-parte without providing a reasonable opportunity of being heard. The Departmental Representative conceded that the orders were indeed ex-parte. The Tribunal found merit in the assessee's plea and restored the appeals to the file of the CIT(E) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300868 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-10-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 05-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1792/DEL/2023 [A.Y 2022-23] ITA No. 1793/DEL/2023 [A.Y 2022-23] M/s Hindrise Social Welfare Foundation Vs. The C.I.T B-78,Sector – 60, Noida [Exemption] Gautam Budh Nagar, U.P. Lucknow PAN: AAECH 6906 P (Applicant) (Respondent) Assessee By : Shri Vaibhav Rathi, Adv Department By : Shri T. James Singson, CIT-DR Date of Hearing : 17.10.2023 Date of Pronouncement : 17.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- The above captioned two separate appeals by the assessee are preferred against 2 separate orders of the CIT(E), Lucknow dated 28.10.2022 rejecting application for registration u/s 12AA of the Income- 2 tax Act, 1961 [the Act, for short] and approval u/s 80G of the Act respectively. 2. Since common grievance is involved in the captioned appeals, they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. At the very outset, the ld. counsel for the assessee stated that both the applications have been rejected by the CIT(E) by framing order ex- parte and without affording any reasonable opportunity of being heard to the assessee. 4. The ld. counsel for the assessee prayed for restoration of the appeals. 5. The ld. DR fairly conceded that the orders of the ld. CIT(E) are ex- parte. 6. We have carefully perused the orders of the CIT(E). We find that the ld. CIT(E) has sent a detailed questionnaire to the Assessing Officer but since the assessee, for some reason, could not attend the 3 proceedings, the applications were rejected. We are of the considered view that the CIT(E) ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore both the appeals to the file of the CIT(E). The CIT(E) is directed to rehear the applications after affording a reasonable and adequate opportunity of being heard to the assessee. 7. In the result, the appeals of the assessee in ITA Nos. 1792 /DEL/2023 and 1793/DEL/2023 are allowed for statistical purposes. The order is pronounced in the open court on 17.10.2023. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17 th OCTOBER, 2023. VL/ Copy forwarded to: 4 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk 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