The Maanavata Foundation, New Delhi V. CIT(E), New Delhi

ITA 1797/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1593 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 02-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) IT A NO. 1797 & 1798 /DEL/20 20 THE MAANAVATA FOUNDATION, J-202, SAKET, NEW DELHI V. CIT(E), NEW DELHI. TAN/PAN: AADTT 7268A (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI V. RAJA KUMAR, ADV. RESPONDENT BY: SHRI JAGDISH SINGH DAHIYA, SR.D.R. DATE OF HEARING: 27 11 2020 DATE OF PRONOUNCEMENT: 11 11 2020 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ASSES SEE AGAINST CONSOLIDATED ORDER DATED 17.09.2020, PASSED BY LD. CIT(E) DELHI, REJECTING THE APPLICATION FOR REGISTR ATION U/S.12AA AND ALSO APPROVAL U/S.80G OF THE ACT. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(E) HAS PASSED EX-PARTE ORDER WITHOUT GIVING PRO PER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSE E HAS FILED ALL THE NECESSARY DETAILS THROUGH E-MAIL WHICH HAS NOT BEEN TAKEN INTO COGNIZANCE. HE REQUESTED THAT MATTER SHO ULD BE RESTORED BACK TO THE FILE OF THE LD. CIT(E) TO DECI DE AFRESH AS IT IS CHARITABLE ACTIVITIES COULD NOT BE CARRIED OUT. ITAS NO.1797 & 1798/DEL/2020 2 3. LD. DR DOES NOT HAVE ANY OBJECTION IF THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(E) TO CONSIDER AFRESH. 3. ON PERUSAL OF THE IMPUGNED ORDER, IT IS SEEN THA T THE LD. CIT (E) HAS PASSED EX-PARTE ORDER REFUSING TO GRANT REGISTRATION U/S.12AA AND ALSO APPROVAL U/S.80G. IN THE FACTS AND CIRCUMSTANCES AS STATED BY THE LD. COUNSEL AND IN THE INTEREST OF SUBSTANTIAL JUSTICE, WE DEEM FIT THAT BO TH THE ISSUES AS RAISED IN RESPECTIVE APPEALS SHOULD BE RE MANDED BACK TO THE FILE OF THE LD. CIT(E) TO CONSIDER THE APPLICATIONS FILED FOR APPELLANT FOR REGISTRATION U/S.12A AND AP PROVAL U/S. 80G AFRESH AND DECIDE THE APPLICATION IN ACCORDANCE WITH LAW AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2020 SD/- SD/- [G.S. PANNU] [AMIT SHUKLA] VICE PRESIDENT JUDICIAL MEMBER DATED: 11 TH DECEMBER, 2020 PKK