Tiranga Mountain Rescue, New Delhi V. ITO Ward 22(4), New Delhi

ITA 588/DEL/2023

AI Insights

The case involves two separate appeals by Tiranga Mountain Rescue against the orders of the NFAC, Delhi, dated 10.01.2023, for the assessment years 2018-19 and 2019-20. The primary issue in both appeals was the denial of exemption under sections 11 and 12 of the Income Tax Act, which was initially denied due to the non-filing of Form-10B electronically along with the return of income. The Tribunal noted the absence of the assessee's representation despite notice and decided to proceed ex parte. Ultimately, the Tribunal restored the matter to the NFAC/CIT(A) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121320 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 21-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 01-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT, JUDICIAL MEMBER ITA No.587 & 588/Del/2023 Assessment Year: 2018-19 Tiranga Mountain Rescue B-1/E-21, Mahon Co- operative Industrial Estate Mathura, Road, Delhi-110044 PAN No.AACTT8648P Vs ITO Ward-22(4) New Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Amit Katoch, Sr DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM: ITA No.587/Del/2023 and 588/Del/2023 are two separate appeals by the assessee preferred against two separate orders of the NFAC, Delhi dated 10.01.2023 pertaining to A.Y.2018-19 and 2019-20 respectively. 2. Both the appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. 2 3. The common grievance in both the appeals relates to the denial of the exemption u/s. 11/12 of the Act by an exparte order. 4. None appeared on behalf of the assessee inspite of notice, therefore, we decided to proceed exparte. 5. A perusal of the impugned order show that the assessee is a charitable trust registered under the Trust Act in terms of Deed dated 07.10.2016 and provisionally registered u/s. 12A and u/s. 80G of the Act. The return of income was filed on 28.08.2018 but the assessee did not electronically filed Form-10B alongwith the return of income and the exemption was denied. When the matter was agitated before the CIT(A)/NFAC the appeal was dismissed in limine. 6. Therefore, in the interest of justice and fair play we deem it fit to restore the appeals to the files of the NFAC/CIT(A) to be decided afresh after affording a reasonable and sufficient opportunity of being heard to the assessee and the assessee is directed to attend the appellate proceedings and reply to the querries. 7. In the result, both the appeals filed by the assessee are allowed for statistical purpose. 3 8. Decision announced in the open court on 22.08.2023. Sd/- Sd/- [KUL BHARAT] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi