Inder Parstah Cheritable Trust, Rohtak V. CIT(E), Chandigarh

ITA 5992/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0260 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 11-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.5992 & 5993/DEL/2019 ASSESSMENT YEAR: --- INDER PARSTAH CHERITABLE TRUST 5, SECTOR-14, ROHTAK HARYANA -124001 PAN NO.AAATI6283R VS CIT (E) CHANDIGARH (RESPONDENT) APPELLANT BY SH. VIVEK BANSAL, ADVOCATE RESPONDENT BY MS. SUNITA SINGH, CIT DR DATE OF HEARING: 20/07/2021 DATE OF PRONOUNCEMENT: 20/07/2021 ORDER PER N. K. BILLAIYA, AM: THESE TWO SEPARATE APPEALS BY THE ASSESSEE ARE PRE FERRED AGAINST THE ORDER OF THE CIT(E), CHANDIGARH DATED 0 4.06.2019 BY WHICH THE CIT (E), CHANDIGARH REJECTED THE APPLICAT ION IN FORM 2 NO.10A FILED BY THE ASSESSEE FOR CLAIMING REGISTRAT ION U/S.12 AA OF THE ACT AND ALSO U/S.80G OF THE ACT. 2. A PERUSAL OF THE TWO ORDERS OF THE CIT(E) SHOW T HAT THE CIT(E) HAS REJECTED THE APPLICATIONS IN LIMINE. 3. IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY WE RESTORE BOTH THE APPEALS TO THE FILES OF THE CIT(E), CHANDI GARH WITH A DIRECTION TO CONSIDER THE APPLICATIONS AFRESH AFTER GIVING A REASONABLE AND SUFFICIENT OPPORTUNITIES OF BEING HE ARD TO THE ASSESSEE. 4. BOTH THE APPEALS ARE TREATED AS ALLOWED FOR STAT ISTICAL PURPOSE. 5. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRE SENCE OF BOTH THE REPRESENTATIVES ON 20.07.2021. SD/- SD/- (K.NARASIMHA CHARY) (N. K. BILLAIYA) JUDICIAL MEMBER ACCO UNTANT MEMBER *NEHA* DATE:-20.07.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI 3 DATE OF DICTATION 20.07.2021 DATE ON WHICH THE TYPED DRA FT IS PLACED BEFORE THE DICTATING MEMBER 20.07.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 20.07.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 20.07.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 20.07.2021 D ATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 20.07.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 20.07.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER