Rao Pahlad Singh Education Society, Haryana V. CIT(E), Chandigarh, Chandigarh

ITA 477/CHANDI/2023

AI Insights

The case involves M/s Rao Pahlad Singh Education Society, which filed an Early Hearing Application in response to an order from the CIT (Exemptions), Chandigarh, dated 29.06.2023. This order cancelled the society's approval under sections 10(23C)(vi) and (via) of the I.T. Act, 1961, impacting their tax-exempt status. The society sought an early hearing to prevent the assessment order for A.Y. 2020-21, which was time-sensitive due to the impending deadline on 16.09.2023, from being passed without their input. The Tribunal considered the potential for multiplicity of proceedings and the principles of justice, leading to the decision to expedite the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127836 (ITAT-CHANDIGARH)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-10-2023
• Assessment Year: misc
• Appeal Filed On: 25-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Early Hearing Application No. 10/Chandi/2023 In आयकर अपील सं./ ITA No. 477/CHD/2023 M/s Rao Pahlad Singh Education Society, 214,Village Khatod Mohindargarh Mohindergarh-123029 Vs. बनाम The CIT (Exemptions). Chandigarh थायी लेखा सं./PAN No. : AAATR8965M अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Sh. Gautam Jain, Advocate राज व क ओर से/ Revenue by : Sh. Dharamvir, JCIT, Sr.DR स ु नवाई क तार$ख/Date of Hearing : 14.08.2023 उदघोषणा क तार$ख/Date of Pronouncement : 16.08.2023 आदेश/Order Per A.D. Jain, Vice President: This is assessee’s Early Hearing Application in appeal against the order of the ld. CIT (Exemptions), Chandigarh, dated 29.06.2023, cancelling the approval granted u/s 10(23C)(vi) and (via) of the I.T. Act , 1961. 2. The ld. counsel for the Assessee, reiterating the contents of the Early Hearing Application filed vide letter dated 08.08.2023, Early Hearing No. 10-Chd-2023 in ITA 477-Chd-2023 – Rao Pahlad Singh Education Society, Mahendragarah 2 submitted that the captioned appeal may be directed to the taken up on an early date to avoid multiplicity of proceedings since limitation of passing the order of assessment for A.Y. 2020-21 in pursuance to the aforesaid order of the CIT(E) dated 29.6.2023 is going to get time barred on 16.9.2023. In support of his averment, the Assessee, alongwith his application, has furnished a copy of the show cause notice dated 24.7.2023 issued by the Revenue for assessment year 2020-21. 3. The ld. DR, on the other hand, opposing the Application, has submitted that there is no reason for the matter to be heard out of turn, and that so, the Application of Early Haring be dismissed. 4. We have heard the submissions of the parties and have gone through the order of the ld. CIT(E) and find that to avoid the multiplicity of proceedings and in the interest of justice, the prayer of the ld. counsel of the Assessee seems to be quite reasonable, and accordingly, the request of the ld. Counsel for the Assessee for early hearing in the matter is acceded to. The appeal is fixed for hearing on merits on 21.8.2023. Since the date of hearing is pronounced in the Open Court, therefore, no separate notice of hearing is required to be issued. Early Hearing No. 10-Chd-2023 in ITA 477-Chd-2023 – Rao Pahlad Singh Education Society, Mahendragarah 3 6. In the result, the Application of the Assessee for early hearing is allowed. Order pronounced on 16.08.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 16.08.2023 “आर.के.” आदेश क त,ल-प अ.े-षत / Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु 3त/ CIT 4. -वभागीय त न7ध, आयकर अपील$य आ7धकरण, च9डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायक पंजीकार/ Assistant Registrar