C-Hope Charitable Trust, Sudpada V. CIT Exm, Hyderabad

ITA 182/CTK/2023

AI Insights

This case involves nine appeals filed by various assessees against the orders of the CIT(Exemption), Hyderabad, which dismissed their applications for registration under section 12AB and approval under section 80G(5) of the Income Tax Act for the assessment year 2023-2024. The main contention was the alleged lack of sufficient opportunity provided to the assessees to present their cases, which was claimed to be a violation of the principles of natural justice. The CIT-DR argued that sufficient opportunities were provided but the assessees failed to substantiate their claims. The Tribunal decided to give the assessees another opportunity to present their documents and evidence.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127013 (ITAT-CUTTACK)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 20-07-2023
• Assessment Year: misc
• Appeal Filed On: 11-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR MAHAPATRA
• Keywords: Charitable institution; Principle of natural justice

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.180&181/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2023-2024) Social Environment Voluntary Association (SEVA), At: Seva Kuturla, PO/PS: Mursingh Dist : Balangir-767029 Vs CIT(Exemption), Hyderabad PAN No. :AAXAS 2212 A AND आयकर अऩीऱ सं/ITA No.182&183/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2023-2 024) C-Hope Charitable Trust, Ward-10, Jagdish Kunj, Bhati Road Sudpada Bolangir, Dist : Balangir-767001 Vs CIT(Exemption), Hyderabad PAN No. :AABTC 9754 G AND आयकर अऩीऱ सं/ITA No.184&185/C TK /2023 (ननधाारण वषा / Asses s m ent Year : 2023-2 024) Montessori Public School, At: Tikrapada, PO/PS: BalaNGIR, Dist: Balangir-767001 Vs CIT(Exemption), Hyderabad PAN No. :AACAM 9842 R AND आयकर अऩीऱ सं/ITA No.186/C TK/2023 (ननधाारण वषा / Asses s m ent Year : 2023-2 024) Parbati Giri Bal Niketan AT: Parbati Giri Bal Niketan, Patharchepa, PO/PS: Sadeipali. Dist : Balangir-767029 Vs CIT(Exemption), Hyderabad PAN No. :AAFAP 8771 K AND आयकर अऩीऱ सं/ITA No.187 & 188/ CT K/2 023 (ननधाारण वषा / Asses s m ent Year : 2023-2 024) Kanha Charitable Trust, AT:/PO: Kutmunda,PS: Patnagarh, Dist: Balangir-767041 Vs CIT(Exemption), Hyderabad PAN No. :AAETK 0749 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ITA Nos.180-188/CTK/2023 2 ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kumar Mahapatra, CIT-DR स ु नवाई की तारीख / Date of Hearing : 21/07/2023 घोषणा की तारीख/Date of Pronouncement : 21/07/2023 आदेश / O R D E R Per Bench : These nine appeals have been filed by the different assessees against the separate orders of the ld. CIT(Exemption), Hyderabad, dated 22.03.2023 & 16.03.2023, for the assessment year 2023-2024. 2. It was submitted by the ld.AR that the ld.CIT(E) has dismissed the appeals of the assessees rejecting the application filed by the assessee in Form No.10AB seeking registration u/s.12AB of the Act on the ground of absence of information. It was further the submission of the ld.AR that the ld.CIT(E) has also rejected the application of the assessee filed in Form No.10AB seeking approval u/s.80G(5) of the Act. It was also the submission that ld. CIT(E) without providing sufficient opportunity of being heard to the assessee-trust, rejected both the applications of the assessee which is gross violation of principles of natural justice. It was the submission that the assessees in the present cases may be given one more opportunity to furnish all the evidences regarding registration u/s.12AB of the Act as well as approval u/s.80G(5) of the Act. It was the prayer of the assessees that the matter may kindly be restored to the file of ld.CIT(E) to decide the issues afresh in the interest of justice. 3. Ld. CIT-DR objected to the above contention of the ld.AR and submitted that sufficient opportunity was provided by the ld.CIT(E), however, the assessee could not substantiate its claim. Therefore, it was ITA Nos.180-188/CTK/2023 3 the prayer of the ld. AR that the appeals of the assessees should be dismissed. 4. We have considered the rival submissions. A perusal of the impugned order passed by the ld. CIT(E) shows that the assessees could not submit any information or documentary evidences in regard to the claim of the assessees for registration u/s.12AB of the Act and the approval u/s.80G(5) of the Act, resulting into dismissal of the appeals of the assessees arising out of above applications. However, the ld.AR before us submitted that the assessees may be given one more opportunity to produce all the relevant documents and evidences before the ld.CIT(E) to substantiate its claim. In view of the above, in the interest of justice, we restore the issues in the appeals to the file of ld.CIT(E) to decide the issues afresh after providing sufficient opportunity of being heard to the assessees. The assessees are directed to submit all the required documents before the ld.CIT(E) for early disposal of the appeals. 5. In the result, all the appeals of the assessees are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/07/2023. Sd/- (GIRISH AGRAWAL) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 21/07/2023 Prakash Kumar Mishra, Sr.P.S. ITA Nos.180-188/CTK/2023 4 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//