THE SENIOR CITIZENS WELFARE ASSOCIATION, PATIALA V. CIT(EXEMPTIONS), CHANDIGARH

ITA 65/CHANDI/2024

• Counselvise Citation: [2024] 129 COUNSELVISE.COM (IT) 0081 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 10 day(s)
• 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
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUSUM BA NSAL
• Assessee Lawyers: VIBHORE GARG
• Keywords: Set aside
• Section: 80G

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ 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 नधा रण 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 राज व 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