Faridabad Menopause Society, Faridabad V. CIT (Exemptions), Chandigarh

ITA 730/DEL/2019

AI Insights

The case involves the Faridabad Menopause Society appealing against the order of the CIT(Exemption), Chandigarh, which dismissed their application for registration under section 12AA of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench. During the hearing, it was noted that the CIT(Exemption) had not considered the assessee's email response and accompanying documents when making the initial decision. The Departmental Representative (DR) did not object to the matter being restored for a fresh decision. Consequently, the tribunal decided to restore the matter to the CIT(Exemption) for a thorough re-evaluation of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131172 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-05-2023
• Assessment Year: misc
• Appeal Filed On: 30-01-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Shri Pradip Kumar Kedia, Accountant Member ITA No. 730/Del/2019 Faridabad Menopause Society, H. No. 5E/57, BP Ward No. 14, BK Chowk, NIT, Faridabad Vs. CIT(Exemption), Chandigarh (Appellant) (Respondent) PAN: AAAAF5852C Assessee by : None Revenue by: Sh. T. James Singson, CIT DR Date of Hearing 08/05/2023 Date of pronouncement 18/07/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(E), Chandigarh dated 30.08.2018. 2. When the appeal was taken up for hearing neither the assessee nor any authorized representative or counsel of the assessee appeared, nor any adjournment application filed. On perusal of the appeal record and after consulting with ld DR, we find that the appeal can be disposed off in absence of assessee, after hearing the argument of the ld Sr. DR. it is pertinent to mention that the notice of today’s hearing has been served on the assessee though dasti service of notice through ITO(E), Faridabad, service report kept on record. 3. The ld DR in all fairness, agreed to the contention of assessee raised in the grounds that the assessee filed reply vide letter dated 30.08.2018 through email in response to the query letter issued by ITA No. 730/Del/2019 Faridabad Menopause Society Page | 2 ld CIT(E) on 14.08.2018 by email which was omitted to be considered by the ld CIT(A) while passing the impugned order dismissing the application of assessee seeking registration u/s 12AA of the Income Tax Act, 1961. On being asked by the bench the ld CIT DR submitted that the department has no serious objection if the matter is restored to the file of ld CIT(E) for afresh adjudication of application of assessee for grant of registration u/s 12AA of the Act. From pages 63 to 99 of the assessee’s paper book we clearly observe that the assessee filed reply to the query of the ld CIT(E) vide email dated 14.08.2018 enclosing certificate of registration under Rules and regulation listed by the Govt bodies etc but as the reply and documentary evidence has not been considered by the ld CIT(E) while passing the impugned order. Therefore, in view of the foregoing discussion and under the facts and circumstances of the case noted above we find it just and proper to restore the matter to the file of the ld CIT(E) for afresh adjudication of application of assessee seeking registration u/s 12AA of the Act. Accordingly, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 18/07/2023. -Sd/- -Sd/- (Pradip Kumar Kedia) (C. M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18/07/2023 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi