HYDERABAD NEW CENTURY LIONS CLUB, Hyderabad V. ITO., (Exemption) Ward-1(2), Hyderabad

ITA 490/Hyd/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0170 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 11-08-2024
• Assessment Year: misc
• Appeal Filed On: 08-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PANKAJ SANCHETI
• Keywords: Set aside
• Section: 20

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.490/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2024-25) M/s. Hyderabad New Century Lions Club, Hyderabad. PAN:AADAH9464P Vs. Income Tax Officer (Exemptions), Ward-1(2), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Pankaj Sancheti, C.A. रधजस् व द्वधरध/Revenue by: : Shri Kumar Pranav, CIT-DR सुिवधई की तधरीख/Date of hearing: 12/08/2024 घोर्णध की तधरीख/Pronouncement: 13/08/2024 आदेश/ORDER PER LALIET KUMAR, J.M. This appeal is filed by M/s. Hyderabad New Century Lions Club, Hyderabad (“the assessee”), feeling aggrieved by the order passed by the learned Commissioner of Income Tax (Exem ption), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(E)”), dated 14.03.2024 for the A.Y. 2023-24. 2. Brief facts of the case are that the assessee had applied for registration u/s. s.80G of the Income Tax Act, 1961 (“the Act”). The Ld. CIT(E) rejected the application of the assessee contending 2 ITA No.558/Hyd/2024 that the assessee did not responded to the notices issued on 29.10.2023, 8.1.2024 and 8.2.2024. 3. Feeling aggrieved with the order of Ld. CIT(E), the assessee is now in appeal before us. The Learned Authorised Representative (“Ld. AR”) submitted that they had filed their submissions on 9.1.2024 and 13.2.2024 in response to the notice issued by Ld. CIT(E) dated 8.1.2024 and 8.2.2024 respectively. However, without considering the submissions made by the assessee, the Ld. CIT(E) rejected their application for registration u/s. s.80G of the Act. Therefore the Ld. AR requested before the bench to remand the matter back to the Ld. CIT(E) for consideration of their application for registration u/s. s.80G of the Act. 4. Per contra, Ld. DR placed heavy reliance on the order passed by Ld. CIT(E). 5. We have heard the rival contentions and also gone through the record in the light of the submissions made on either side. The Ld. AR drew our attention to the page no.18 & 19 and 20 3 ITA No.558/Hyd/2024 to 24 of the paper book, which contains the submissions made by the assessee on 9.1.2024 and 13.2.2024 in response to the notice issued by Ld. CIT(E) dated 8.1.2024 and 8.2.2024 respectively. With this view of the matter, we are of the view that fresh opportunity should be given to the assessee and, accordingly, we set aside the impugned order and restore the issue to the file of the Ld. CIT(E) for passing a fresh order on merits after affording the opportunity of hearing to the assessee. Grounds of appeal are answered accordingly. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the Open Court on 13th Aug, 2024. Sd/- Sd/- (MADHUSUDAN SAWDIA) (LALIET KUMAR) ACCOUNTNAT MEMBER JUDICIAL MEMBER Hyderabad, Dated 13th Aug., 2024. * Reddy gp/sps 4 ITA No.558/Hyd/2024 Copy to: S.No Addresses 1 M/s. Hyderabad New Century Lions Club, 2-4-521, Srinath Arcade, Ramgopalpet, Secunderabad-500 003 2 The ITO(Exemptions), Ward 1(2), Hyderabad. 3 Prl.CIT (Exemptions), Hyderabad. 4 DR, ITAT Hyderabad Benches 5 Guard File By Order