Indian Society for Histocompatibility and Immunogenetics, New Delhi V. CIT(E), New Delhi

ITA 4752/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3472 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 23-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4752/DEL/2019 Indian Society for Histocompatibility Vs. The C.I.T[E] And Immunogenetics New Delhi 2008, Convergence Block AIIMS, Ansari Nagar New Delhi PAN: AABAI 3896 E (Applicant) (Respondent) Assessee By : None Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 25.08.2022 Date of Pronouncement : 25.08.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(E), Delhi dated 25.03.2019 made u/s 12AA(1)(b) r.w.s 12A of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'] of the Act. 2 2. The solitary grievance of the assessee is that the ld. CIT(E) erred in rejecting the application for registration u/s 12AA of the Act. 3. None appeared on behalf of the assessee inspite of repetitive notices. We decided to proceed exparte. 4. A perusal of the order of the ld. CIT(E) shows that notice was issued at the address given in Form No. 10A, in response to which the assessee filed submissions. The ld. CIT(E) observed that the assessee has failed to submit documentary evidence in support of charitable activities and rejected the application of the assessee. 5. In our considered opinion, the ld. CIT(E) ought to have given reasonable and adequate opportunity to the assessee to substantiate its claim for registration u/s 12A of the Act. Therefore, in the interest of justice and fair play, we restore this issue to the file of the ld. CIT(E). The ld. CIT(E) is directed to afford reasonable and adequate opportunity to the assessee society to file necessary documents in support of registration u/s 12AA of the Act and the assessee is directed to avail opportunity. 3 6. In the result, the appeal of the assessee in ITA No. 47527/DEL/2019 is allowed for statistical purposes. The order is pronounced in the open court on 25.08.2022. Sd/- Sd/- [ASTHA CHANDRA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25 th August, 2022. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr.PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order