Maa Ashram Charitable & Welfare Trust, Ghaziabad V. ITO, Ward 2(1)(1) , Ghaziabad

ITA 2264/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5350 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 09-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KISHAN KANT
• Section: 12; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2264/Del/2023 Assessment Year: --- Maa Ashram Charitable & Welfare Trust, E-104, Gaur Green, Avenue, Shipra Sun City, Phase-1, Ghaziabad PAN No.AAHTM7391K Vs. ITO Ward- 2 (1) (1) Ghaziabad (APPELLANT) (RESPONDENT) Appellant by Sh. Kishan Kant, Advocate Respondent by Sh. Subhra Jyoti Chakraborty, CIT DR Date of hearing: 22/11/2023 Date of Pronouncement: 22/11/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT (Exemption), Lucknow dated 22.05.2023 by which the CIT(E) has rejected the application for registration u/s. 12A of the Act. 2 2. The assessee has raised the following grounds of appeal :- “1. Assessee trust has not received the notices of hearing therefore, the order passed is bad in law. 2. The Notice dated 08.05.2023 in which the compliance date fixed was 15.05.2023 up 11 am was received vide speed post No. EU037955615N on 16.05.2023 at about 9.40 am and when the checked portal was closed to reply. The speed post tracking report is attached.” 3. At the very outset, the Counsel for the assessee stated that the assessee trust has not received any notices of hearing and, therefore, could not attend the proceedings before the CIT(E). 4. We have carefully perused the order of the CIT(E). There is reference to three notices but there is no mention whether the notices were served upon the assessee. In the interest of justice and fair play we deem it fit to restore the appeal to the files of the CIT(E) with a direction to be decided afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to appear before the CIT(E) and present its claim of registration u/s. 12 A of the Act. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 3 6. Decision announced in the open court on 22.11.2023. Sd/- Sd/- (ANUBHAV SHARMA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- .11.2023