Shree Gopal Gaushala Committee, Bhiwani V. CIT(Exemption), Chandigarh

ITA 2968/DEL/2022

AI Insights

The case involves Shree Gopal Gaushala Committee appealing against the orders of the CIT(Exemptions), Chandigarh, which had dismissed their applications seeking registrations under sections 12AA and 80G of the Income Tax Act, 1961. The primary contention of the appellant was that the CIT(Exemptions) had dismissed their applications ex-parte without providing a proper opportunity of hearing, thus violating the principles of natural justice. The CIT(DR) supported the initial decision but did not strongly oppose the restoration of the matter for re-evaluation. The Tribunal, considering the submissions and the principles of natural justice, decided to set aside the CIT(Exemptions)'s orders and remand the case for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122023 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 31-12-0000
• Assessment Year: misc
• Appeal Filed On: 19-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR.B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.2967 & 2968/Del/2022 Shree Gopal Gaushala Committee, Shree Gopal Gaushala, Pilani Road Loharu, Bhiawani 127201, PAN AAOAS 9387 B vs. The CIT(Exemptions), Chandigarh 160017 (Appellant) (Respondent) For Assessee : Shri K Sampath, Adv. Revenue For : Shri H.K Choudhary, CIT(DR) Date of Hearing : 28.06.2023 Date of Pronouncement : 28.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the orders of CIT(Exemptions), Chandigarh dated 16.11.2022 by which the authority dismissed the applications of the appellant seeking registrations u/s. 12AA and 80G of the Income Tax Act, 1961. 2. The ld. counsel of assessee submitted that the ld. CIT(E) has dismissed applications of assessee without affording due opportunity of hearing ex-parte qua appellant therefore impugned orders may kindly be set aside and the appellant may kindly be allowed opportunity of hearing before ld. CIT(E) as per principles of natural justice. 3. Replying to the above the ld. CIT(DR) opposed to the submissions of ld. counsel of the assessee and submitted that the authority has granted due opportunity of hearing to the appellant which was not availed therefore the orders may kindly be uphold. On being asked by the bench the ld. CIT(DR), in all fairness, submitted that if it is found just and proper then the Department has not serious objection if the matters are restored to the file of the ld. CIT(E) for afresh adjudication. 4. On careful consideration of above submissions, we note that the appellant filed applications seeking registrations u/s 12AA & 80G of the Act on 19.05.2022 and he dismiss the applications in absence of factual evidences of appellant. The ld. CIT(E) in the impugned order has noted omissions on the part of assessee. In our humble and considered view the appellant/applicant deserves to be allowed an opportunity to substantiate his entitlement for grant of registration u/s. 12A & 80G of the Act by affording due opportunity of hearing and thus orders of the ld. CIT(E) are set aside and matters are restored to his file with the directions that he will reconsider and readjudicate the applications of assessee after allowing due opportunity of hearing to it and without being influenced with the impugned orders. 5. In the result, the appeals of the appellant are allowed for statistical purposes. Order pronounced in the open court on 28.06.2023. Sd/- Sd/- (DR.B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28 th June, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi