SHAKTI SEWA SAMITI CHARITABLE TRUST, DELHI V. CIT (EXEMPTION), DELHI

ITA 3481/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3629 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 26-02-2024
• Assessment Year: 2023-2024
• Appeal Filed On: 01-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3481/Del/2023 : Asstt. Year: 2023-24 Shakti Sewa Samiti Charitable Trust, E-15, Lajpat Nagar-1, Delhi 110024 Vs The CIT (Exemption), Delhi (APPELLANT) (RESPONDENT) PAN No. AADTS 7865 G Assessee by : Sh. Priyansh Jain, CA Revenue by : Sh. Vivek Anand Ojha, CIT-DR Date of Hearing: 27.02.2024 Date of Pronouncement: 28.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), Delhi dated 30.08.2023. 2. The issue pertains to rejection of registration u/s 80G of the Income Tax Act, 1961. 3. On verification of the records, we find that the notice has been sent to a wrong address which led to non-compliance by the assessee before the ld. CIT(E). Hence, in the interest of justice, we remand the matter to the file of ld. CIT(E) pass an order afresh after affording an opportunity of being heard to the assessee. ITA No. 3481/Del/2023 Shakti Sewa Samiti Charitable Trust 2 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 28/02/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 28/02/2024 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI