Shri Shivnath Sanskrit Mahavidhyalaya, Dehradun V. CIT (Exemptions), Lucknow

ITA 186/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5607 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 10-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.186/Del/2017 Assessment Year: Sh. Shivnath Sanskrit Mahavidhyalaya, 62, Pritam Road, Dalanwala, Dehradun PAN No.AAKAAS7327K Vs CIT (Exemptions) 5 th Floor, South Block, T.C. / 46V, UPSIDC Ltd., Vibhuti Khand, Gomti Nagar, Lucknow (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Umesh Takyar, Sr. DR Date of hearing: 30/03/2022 Date of Pronouncement: 30/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT (Exemptions), Lucknow dated 18.11.20216 framed u/s. 80G (5) (vi) of the Act. 2. The substantive grievance of the assesee read as under :- 2 3. None appeared on behalf of the assessee inspite of notice we decided to proceed exparte. The DR was heard at length. 4. We have carefully perused the order of the CIT(Exemptions) qua this substantive grounds mentioned elsewhere. 5. We are of the considered view that the claim of the assessee that it is substantially financed by the Government cannot be brushed aside lightly. In the interest of justice we restore this appeal to the files of the CIT(Exemptions). The assessee is directed to file necessary documents / details to substantiate its claim that it is substantially financed by the Government. The CIT(Exemptions) is directed to decide the application afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 3 6. In the result, the appeal filed by the assessee is allowed for statistical purpose. 7. The order is pronounced in the open court on 30.03.2022 in the presence of both the representatives. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-30.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 30.03.2022 Date on which the typed draft is placed before the dictating Member 30.03.2022 Date on which the typed draft is placed before the Other member 30.03.2022 Date on which the approved draft comes to the Sr.PS/PS 30.03.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 30.03.2022 Date on which the fair order comes back to the Sr. PS/ PS 30.03.2022 Date on which the final order is uploaded on the website of ITAT 31.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order