B.N.KHALSA EDUCATIONAL TRUST, PATIALA V. CIT EXEMPTIONS , CHANDIGARH

ITA 63/CHANDI/2023

AI Insights

The case involves B.N. Khalsa Educational Trust appealing against the decision of the Commissioner of Income Tax (Exemptions), Chandigarh, which had rejected their application for approval under Section 12AB of the Income Tax Act, 1961. The primary contention was that the assessee did not receive any notice of hearing regarding their application, as the CIT(E) had allegedly communicated through an electronic questionnaire on an e-filing portal without proper intimation to the assessee. The Tribunal found merit in the assessee's argument and decided to set aside the CIT(E)'s ex-parte order, restoring the matter for a fresh decision with instructions to ensure proper notification to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127866 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-07-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 13-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 63/CHD/2023 नधा रण वष / Assessment Year : 2022-23 B.N.Khalsa Educational Trust, C/o Sri Guru Tegh Bahadur Public School, Tripri Road, Patiala. Vs The CIT (Exemptions), Chandigarh. थायीलेखासं./PAN NO: AADTB4478Q अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by: Shri Ashok Goyal, CA राज व क ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR स ु नवाई क तार"ख/Date of Hearing : 17.07.2023 उदघोषणा क तार"ख/Date of Pronouncement : 18.07.2023 आदेश/Order Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions) Chandigarh [hereinafter referred to as ‘ld.CIT(E)’] dated 16.01.2023. 2. The assessee is aggrieved by the action of the ld.CIT(E) in rejecting the application for approval under Section 12AB of the Income Tax Act, 1961, (in short ‘the Act’) vide ex-parte ITA No.63/CHD/2023 A.Y. 2022-23 Page 2 of 3 order dated 16.01.2023. 3. At the outset, the ld. Counsel for the assessee has submitted that the assessee did not receive any notice of hearing from the ld.CIT(E). He has invited our attention to the opening paras of the order wherein it has been mentioned that a questionnaire was issued electronically to the applicant to furnish the requisite documents on-line through E-filing Portal. The ld. Counsel for the assessee has submitted that the questionnaire, if any was uploaded on E-portal only and the assessee was not intimated about the uploading of any such questionnaire. That the assessee was not aware of dates of hearing and the questionnaire issued by the ld.CIT(E). 4. Considering the above submissions of the ld. Counsel for the assessee, we are of the view that the assessee is required to be given an opportunity of hearing before the ld.CIT(E). In view of this, the ex-parte order of the CIT(E) is hereby set aside and the matter is restored to the ld. CIT(E) with a direction to decide the application of the assessee afresh. The ld.CIT(E) will give proper notice through Registered Post as well as through e-mail of the date of hearing etc. to the assessee so as to enable it to present its case before him. The assessee will participate in the proceedings as and when called for and would not take unnecessary adjournments. ITA No.63/CHD/2023 A.Y. 2022-23 Page 3 of 3 5. With the above directions, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 18 th July,2023. Sd/- ( VIKRAM SINGH YADAV) लेखा सद य/ Accountant Member Sd/- ( SANJAY GARG) या यक सद य/ Judicial Member “Poonam.” आदेशक त(ल)पअ*े)षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु +त/ CIT 4. आयकरआय ु +त (अपील)/ The CIT(A) 5. )वभागीय त न.ध, आयकरअपील"यआ.धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar