VARDHMAN MAHAVEER WELFARE SOCIETY, Patiala V. Commisioner of Income tax (Exemption), Chandigarh

ITA 222/CHANDI/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3700 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 17-01-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 19-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHOK GOEL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “बी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 222/Chd/2023 िनधाᭅरण वषᭅ / Assessment Year : 2023-24 Vardhman Mahaveer Welfare Society Hira Bagh Adjoining City Mall Rajpura Road, Patiala, Punjab बनाम The CIT(E) Chandigarh ᭭थायी लेखा सं./PAN NO: AAGAV3305E अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Ashok Goel, C.A राज᭭व कᳱ ओर से/ Revenue by : Smt. Kusum, CIT DR सुनवाई कᳱ तारीख/Date of Hearing : 18/01/2024 उदघोषणा कᳱ तारीख/Date of Pronouncement : 23/01/2024 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present appeal has been preferred by the assessee against the order passed by the Id. Commissioner of Income Tax (Exemptions), Chandigarh dated 01/12/2022. 2. The assessee in this appeal has contested the action of the ld.CIT(E) in rejecting the application of the assessee for registration u/s 12AB of the Income Tax Act, 1961 (in short 'the Act'). 3. At the outset, the Id. Counsel for the assessee has invited our attention to the impugned order of the Id. CIT(E) to submit that the same is an ex-parte order. He has submitted that the ld. CIT(E) has summarily rejected the application of the assessee without giving any opportunity of hearing to the assessee to present its case. He has submitted that no notice of date of hearing 2 was served by the ld. CIT(E), either through physical mode, through e-mail or registered post etc. That the notice of date of hearing was allegedly uploaded on Income Tax Portal and the assessee was not aware of uploading of any such notice regarding date of hearing. It was further submitted that the assessee has sought information under RTI wherein it was stated that “all notices/orders/letters issued by AO, CPC or any other income tax authority are transmitted electronically in e-proceedings module on e-filing portal under respective user ID on the date of issue of such notices/order/letters. Referring to Rule 127(2)(b), it was submitted that for communication delivered or transmitted electronically, it is essential that the same be addressed at the email address of the assessee and which has not happened in the instant case. It was accordingly submitted that no service of notice was ever affected on the assessee and therefore, in interest of justice, the assessee be allowed an opportunity to represent its case and the matter be remanded to the file of ld CIT(E) to decide the same afresh after providing opportunity to the assessee. 4. The Id. DR has relied on the order of the ld CIT(E), at the same time, has not expressed any reservation whether the matter is remitted back to the file of the ld CIT(E) for fresh consideration. 5. We have heard the rival contentions. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act read with Rule 127(2)(b) of Income tax Rules. The impugned order of the ld. CIT(E) is, therefore, not sustainable in the eyes of law. The same is hereby set aside with a direction to the ld. CIT(E) to decide the appeal of the assessee afresh after giving proper and adequate opportunity to the assessee to present its case. The Id. CIT (E) will serve notice of hearing on the assessee through physical mode as well as 3 through electronic mode on the email address provided by the assessee. The assessee will participate in the proceedings and submit necessary information and documentation as called for and as advised. 6. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 23/01/2024 Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 23/01/2024 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar