FMC Medical Research Training & Science Organisation, New Delhi V. CIT(Exemption), Delhi

ITA 2705/DEL/2022

AI Insights

The case involves FMC Medical Research Training & Science Organization, which appealed against the decision of the Commissioner of Income-tax (Exemption), New Delhi. The Commissioner had rejected the organization's applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961, due to the non-appearance of the appellant at the hearing. The appellant argued that the main person responsible for the organization, Dr. P.R. Kucheria, was out of India during the scheduled hearings. The tribunal found merit in the appellant's request for a fair hearing and thus restored the matter to the Commissioner for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112653 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-05-2023
• Assessment Year: misc
• Appeal Filed On: 15-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12AA

Judgement Text

1 ITA Nos. 2705 & 2706/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2705/DEL/2022 [U/s 12AA ] & ITA No. 2706/DEL/2022 [U/s 80G] FMC Medical Research Training & Science Organization, F-1, Kalindi Ring Road, New Delhi-110065 PAN- AAATF0091Q Vs Commissioner of Income-tax (Exemption), New Delhi. APPELLANT RESPONDENT Assessee represented by Shri M.K. Juneja, CA Department represented by Shri Javed Akhtar, CIT(DR) Date of hearing 22.05.2023 Date of pronouncement 24.05.2023 O R D E R PER ANUBHAV SHARMA, JM: Heard and perused the record. 2. The assessee has preferred the appeal against the order dated 19.09.2022 of the Commissioner of Income-tax (Exemption), New Delhi, wherein the application 2 ITA Nos. 2705 & 2706/Del/2022 of the assessee for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961, hereinafter referred to as the “Act” and application under clause (ii) of first proviso to sub-section (5) of Section 80G of the Act were rejected. 3. At the time of hearing, on perusal of the grounds, it transpired that the appellant Society is claiming to be carrying out charitable activities by training young surgeons and providing free help to poor patients and provisional registration was earlier granted for A.Y. 2021-22 to A.Y. 2023-24. However, for non-appearance of the appellant assessee the two applications in hand were dismissed. The reasons stated is that Dr. P.R. Kucheria, FRCS, who is the main person, looking after the affairs of the assessee Society was out of India for about three weeks when the matter was listed before the learned authorities below. 4. On behalf of the assessee copy of letter dated 17.08.2022 addressed to the learned Authority has been filed, according to which adjournment was sought on the ground that Dr. P.R. Kucheria was out of India and a date beyond 10.09.2022 was sought. 3 ITA Nos. 2705 & 2706/Del/2022 5. In the light of aforesaid, the ends of justice require giving the appellant an opportunity to contest on merits. Accordingly, the two appeals are allowed and the issues on merit are restored for the decision of the learned Competent Authority, Commissioner of Income-tax (Exemption), New Delhi. The appeals are allowed for statistical purposes. Order pronounced in open court on 24.05.2023. Sd/- Sd/- (ANIL CHATURVEDI ) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI