Dr. O.P. Bhalla Foundation, New Delhi V. CIT(E), Chandigarh

ITA 6759/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90844 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 13-04-2015
• Assessment Year: misc
• Appeal Filed On: 15-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GUNJAN PRASHAD
• Keywords: Opportunity of being heard
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI A.T. VARKEY, JM ITA NO.6759/DEL/2014 ASSESSMENT YEAR : NA O.P. BHALLA FOUNDATION, C/O M/S RRA TAXINDIA, D-28, SOUTH EXTENSION PART-I, NEW DELHI. PAN: AACTD0290P VS. CIT(E), CHANDIGARH. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI TARUN KUMAR, ADVOCATE DEPARTMENT BY : SHRI GUNJAN PRASHAD, CIT, DR DATE OF HEARING : 13.04.2015. DATE OF PRONOUNCEMENT : .04.2015. ORDER PER R.S. SYAL, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(EXEMPTION) ON 28.11.2014 DENYING THE GRANT OF REGISTRATION FOR ITA NO.6759/DEL/2014 2 THE PURPOSES OF EXEMPTION U/S 80G OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED `THE ACT). 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS APPARENT FROM THE IMPUGN ED ORDER THAT THE ASSESSEE APPLIED FOR GRANT OF EXEMPTION U/S 80G DUR ING THE PENDENCY OF ITS APPLICATION FOR THE GRANT OF REGISTRATION U/S 1 2A OF THE ACT. THE LD. CIT(E) REJECTED THE APPLICATION U/S 80G AS INFRUCTU OUS ON THE GROUND THAT THE MATTER OF GRANTING REGISTRATION U/S 12A WA S STILL PENDING. THE LD. AR CONTENDED BEFORE US THAT THE ORDER GRANTING REGI STRATION U/S 12A HAS NOW BEEN PASSED ON 5.12.2014, AFTER AROUND A WEEKS TIME FROM THE IMPUGNED ORDER. IN VIEW OF THE FACT THAT THE REGIST RATION U/S 12A NOW STANDS GRANTED TO THE ASSESSEE, WE SET ASIDE THE IM PUGNED ORDER AND REMIT THE MATTER TO THE FILE OF LD. CIT(E) FOR DECI DING THE QUESTION OF GRANTING EXEMPTION U/S 80G AFRESH, AS PER LAW, AFTE R ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ITA NO.6759/DEL/2014 3 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 13.04.201 5. SD/- SD/- [A.T. VARKEY] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 13 TH APRIL, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.