The Bharat Yadav Foundation, Bahadurgarh V. CIT (Exemptions), Chandigarh

ITA 2110/DEL/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5634 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 21-07-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 30-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 2109/Del/2024 : Asstt. Year: 2023-24 ITA No. 2110/Del/2024 : Asstt. Year: 2023-24 The Bharat Yadav Foundation, House No. 1370, Sector-6, Bahadurgarh, Distt. Jhajjar, Haryana-124507 Vs CIT(Exemtpion), Chandigarh-160017 (APPELLANT) (RESPONDENT) PAN No. AAFTB0210N Assessee by : None Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 22.07.2024 Date of Pronouncement: 24.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 12.03.2024 and 16.03.2024. 2. Adjournment rejected. 3. On going through the record before us, we find that the application of the assessee has been summarily rejected by the ld. CIT(E) without passing any speaking order. Hence, in the fitness of things, we deem it to be a fit case to remand the matter to the ld. CIT(E) to examine the issue in detail and pass order de-novo. ITA No. 2109/Del/2024 Bharat Yadav Foundation 2 4. In the result, the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 24/07/2024. Sd/- Sd/- (Sudhir Kumar) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 24/07/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR