Appeal details
Counselvise Citation
[2024] 129 COUNSELVISE.COM (IT) 0081 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-09-2024
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Next Hearing Date
26-08-2024
Assessment Year
2023-2024
Appeal Filed On
22-01-2024
Judgement Text
आयकर अपील
य अ धकरण,चडीगढ़ यायपीठ , चडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH ‘B’ CHANDIGARH
BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 65/CHD/2024
नधारण वष / Assessment Year : 2023-24
The Sr. Citizens Welfare Association,
Behind Tagore Theatre, Patiala.
बनाम
VS
The CIT (Exemptions),
Chandigarh.
थायी लेखा सं./PAN /TAN No: AADAT2408F
अपीलाथ/Appellant
यथ/Respondent
नधा रती क ओर से/Assessee by : Shri Vibhore Garg, CA
राजव क ओर से/ Revenue by : Smt. Kusum Bansal, CIT, DR
तार"ख/Date of Hearing : 27.08.2024
उदघोषणा क तार"ख/Date of Pronouncement : 03.09.2024
HYBRID HEARING
आदेश/ORDER
PER A.D.JAIN, VICE PRESIDENT
This is an appeal filed by the assessee against the
order of ld. CIT(Exemption) Chandigarh dated 18.01.2023
pertaining to assessment year 2023-24.
2. As available from the impugned order, the assessee
had moved an application u/s 80G of the Income Tax Act
before the ld. CIT (Exemption) on 24.09.2022. In order to
ITA 65/CHD/2024
A.Y. 2023-24
2
examine and verify the objects of the Association, the
genuineness of its activities and fulfillment of all the
conditions laid down in clauses (i) to (v) of Section 80G(5) of
the Act, a questionnaire was issued to the assessee
electronically on 07.11.2022 to furnish the relevant
supporting documents/details etc., online through
e-proceedings on e-filing Portal by 22.11.2022. On the
stipulated date, neither any submission was made nor any
request for adjournment was sent by the assessee through
any channel. Thereafter, two more opportunities were
afforded to the assessee i.e., for 22.12.2022 and 05.01.2023,
but the assessee did not respond. Therefore, the ld. CIT(E)
rejected the application of the assessee, holding it to be
non-maintainable. The ld. Counsel for the assessee stated
that no notice of hearing was ever served on the assessee,
but, the matter has been decided ex-parte qua the assessee
and the application filed by the assessee has been rejected.
It was, accordingly, submitted that the assessee may be
allowed an opportunity and the matter may be set aside to
the file of the ld. CIT (Exemption) to decide the same afresh.
3. The ld. DR has not raised any objection to the
request of the assessee.
ITA 65/CHD/2024
A.Y. 2023-24
3
4. We find that the impugned order mentions only about
the issuance of the notices, but nothing regarding the service
thereof on the assessee. Accordingly, the matter is set aside
to the file of ld. CIT (Exemption) to decide the same afresh
after providing reasonable opportunity to the assessee.
Needless to say, the assessee shall attend the proceedings
and file necessary information and documentation as called
for by the ld. CIT (Exemption).
5. In the result, appeal of the assessee is allowed for
statistical purposes.
Order pronounced on 03.09.2024.
Sd/- Sd/-
(KRINWANT SAHAY) (A.D.JAIN )
ACCOUNTANT MEMBER VICE PRESIDENT
“Poonam”
आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to :
1. अपीलाथ牸/ The Appellant
2. 灹瀄यथ牸/ The Respondent
3. आयकर आयु猴/ CIT
4.
िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH
5. गाड榁 फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/ Assistant Registrar
Mehul