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

ITA 3482/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8488 (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: 2; 22

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. 3482/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 Kul Bharat, Judicial Member: The present appeal has been filed by the assessee against the order of ld. CIT(E), Delhi dated 30.08.2023. 2. The assessee has raised the following grounds of appeal:- “1. On f act s an d ci rcu m st an ces p revai l i n g i n t h e ca se an d as p er th e p rovis i ons of t he l a w, Ld . Com m is si on er of In c om e T ax E x em p ti ons (" Ld . C IT( E) ") h as erred i n can cel li ng reg i st rati on gran t ed u / s 1 2A B r. w. s. 1 2A( 1)( a c) ( ii i) is h ereb y rej ect ed wit h out g ran t i ng p rop er op p ort un i ty of bei ng h ea rd . 2. On th e f ac ts an d ci rcu m st an c es p rev ai li ng in t h e ca se a nd a s per t h e p rovi si on s o f t h e l a w, Ld . CI T( E) ha s er red in rej ect in g th e ap pl i cat i on fi l ed b y t h e A pp ell ant i n F orm 10A B u / s 12A (1 ) (a c)( i ii) of th e In c om e t a x a ct , 1 961 and ord er p a s s ed u/ s 12A B( 1)( b ) (i i) (B) c anc el lati on of th e r eg i st ra ti on g r ant ed u/ s 12A B r. w .s 12 A( ) ( a c) (V i) i s i m p rop er, u n wa rran t ed, un j u s t ifi ed an d c on t ra r y t o th e p rovi si on o f t h e A c t an d fa ct s p reva il i ng in th e ca s e. 3. Th at h avi n g reg ard t o f ac t s and ci rcu m st a nc es o f th e ca s e, Ld . CI T(A ) ha s erred i n la w an d on fa ct s i n n ot f o ll owi n g ci rcu la r n o. 11 of 20 22 d at ed 0 3.0 6. 202 2 is su ed by CBD T .” ITA No. 3481/Del/2023 Shakti Sewa Samiti Charitable Trust 2 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. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 28/02/2024. S Sd/- Sd/-d/- (Dr. B. R. R. Kumar) (Kul Bharat) Accountant Member Judicial 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