The Word, New Delhi V. CIT(E), New Delhi

ITA 6964/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5606 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 01-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.6964 & 7090/Del/2018 Assessment Year: 2014-15 The Word H 7 /17, Gate No.2, Adarsh Nagar, New Delhi-110047 PAN No.AACTT3712E Vs Commissioner of Income Tax, Exemption, 26 th Floor, Civic Centre, Jawarhar Lal Nehru Marg, New Delhi-110002 (APPELLANT) (RESPONDENT) Appellant by Sh. Sanjay Jain, CA Respondent by Sh. Umesh Takyar, Sr. DR Date of hearing: 30/03/2022 Date of Pronouncement: 30/03/2022 ORDER PER N. K. BILLAIYA, AM: ITA No.6964/Del/2018 and 7090/Del/2018 are two separate appeals by the assessee preferred against common order of CIT(Exemption), New Delhi dated 18.09.2018 in relation to application submitted in Form No.10A and 10G seeking registration u/s. 12AA and 80G of the Act. 2. The CIT (Exemption) dismissed the application by observing as under :- 2 3. We are of the considered view that the assessee should get one more opportunity to file the applications electronically and the CIT (Exemption) is directed to decide the issue afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 4. In the result, both the appeals filed by the asssesee are allowed for statistical purpose. 5. The order is pronounced in the open court on 30.03.2022 in the presence of both the representatives. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-30.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 Date of dictation 30.03.2022 Date on which the typed draft is placed before the dictating Member 30.03.2022 Date on which the typed draft is placed before the Other member 30.03.2022 Date on which the approved draft comes to the Sr.PS/PS 30.03.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 30.03.2022 Date on which the fair order comes back to the Sr. PS/ PS 30.03.2022 Date on which the final order is uploaded on the website of ITAT 31.03.2022 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