DINESH KUMAR GOYAL FOUNDATION, CHANDIGARH V. CIT EXEMPTIONS, CHANDIGARH

ITA 381/CHANDI/2023

AI Insights

The case involves the Dinesh Kumar Goyal Foundation, which appealed against the decision of the CIT (Exemptions), Chandigarh, rejecting their application for approval under section 80G of the Income Tax Act, 1961. The primary contention was that the CIT (E) had rejected the application summarily without a hearing and based on incorrect observations regarding the registration status of the foundation under sections 12A/12AB or 10(23)/10(23)(c) of the Act. The foundation argued that it was indeed registered under section 12A, a fact that was allegedly overlooked by the CIT (E) in their decision-making process.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127869 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-08-2023
• Assessment Year: misc
• Appeal Filed On: 12-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 381/CHD/2023 नधा रण वष / Assessment Year : 2023-24 Dinesh Kumar Goyal Foundation, H.No. 3317, Sector 19-D, Chandigarh. Vs The CIT (Exemption), Chandigarh. थायीलेखासं./PAN NO: AADTD8657P अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से /Assessee by: Shri Rachit Goyal, CA राज व क ओर से/ Revenue by : Shri Rohit Sharma, CIT DR स ु नवाई क तार"ख/Date of Hearing : 21.08.2023 उदघोषणा क तार"ख/Date of Pronouncement : 23.08.2023 आदेश/Order Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order passed by the ld. Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as ‘ld.CIT(E)’] dated 25.05.2023 pertaining to 2023-24 assessment year. 2. The assessee in this appeal has agitated against the rejection of application for grant of approval u/s 80G of the Income Tax Act, 1961 ( in short ‘the Act’). ITA No.381/CHD/2023 A.Y. 2023-24 2 3. At the outset, the ld. Counsel for the assessee has invited our attention to the impugned order of the ld. CIT (E) to submit that the ld. CIT (E) has rejected the application of the assessee in a summarily manner holding that since the assessee has not been registered u/s 12A/12AB or 10(23)/10(23)(c) of the Act, therefore, the approval u/s 80G cannot be granted. The ld. Counsel for the assessee has submitted that the aforesaid order has been passed by the ld. CIT (E) without giving any opportunity of hearing to the assessee and even the same is based on wrong observations. The ld. counsel in this respect has further submitted that the assessee has already been registered u/s 12A of the Act bearing registration approval No.AADTD8657P22CD01. He, in this respect, has placed copy of the order of registration u/s 12A of the Income Tax Act dated 12.10.2022 bearing DIN & Notice No. ITBA/EXM/F/EXM44/2022-23/1046263020(1). The ld. counsel has further submitted that the aforesaid order of registration u/s 12A was duly submitted to the ld. CIT (E), but the ld. CIT (E) totally ignored the aforesaid order while rejecting the application of the assessee. 4. We find merit in the aforesaid contention raised by the counsel for the assessee. The impugned order passed by the ld. CIT (E) is, therefore, not sustainable and the same is set ITA No.381/CHD/2023 A.Y. 2023-24 3 aside and the matter is restored to the file of the ld. CIT (E) to decide the application of the assessee afresh after giving due and proper opportunity to the assessee to present its case. The ld. CIT (E) will serve notice of hearing through physical mode as well as through electronic mode. 5. The appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 23 r d August,2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam” आदेश क त(ल)प अ*े)षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 01 3. आयकरआय ु +त/ CIT 4. )वभागीय त न.ध, आयकर अपील"य आ.धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar