INFOSYS FEDERATION & EDUCATIONAL COUNCIL, AMBALA CITY V. CIT EXEMPTIONS, CHANDIGARH

ITA 756/CHANDI/2022

AI Insights

The case involves Infosys Federation & Educational Council, which appealed against the order of the CIT(E), Chandigarh, rejecting their application for final registration under section 12A of the Income Tax Act, 1961. The assessee argued that they did not receive any notice of hearing or questionnaire from the CIT(E), which led to the dismissal of their application. The Tribunal found merit in the assessee's argument and decided to set aside the CIT(E)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127859 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 28-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.P.GOYAL
• Section: 12; 12A

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.756/CHD/2022 नधा रण वष / Assessment Year : 2022-23 Infosys Federation & Educational Council, 672/8 Sharda Nagar,Manav Chowk, Rattan Garh Road, Ambala City. बनाम The CIT (Exemption), Chandigarh. थायी लेखा सं./PAN NO: AAABI0385A अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri S.P.Goyal, CA राज व क! ओर से/ Revenue by : Shri Rohit Sharma, CIT- DR स ु नवाई क! तार&ख/Date of Hearing : 18.07.2023 उदघोषणा क! तार&ख/Date of Pronouncement : 21.07.2023 आदेश/ORDER Per Sanjay Garg, Judicial Member: The pre sent a pp ea l ha s bee n preferred by the a sse ssee a ga inst the orde r da te d 22.09 .2 022 o f the Com missioner o f Inco me Ta x (E xe mptio ns) , C ha ndigarh [i n sho rt ‘CI T(E)’] perta ining to 20 2 2-23 a ssessment yea r. 2. The a ssessee in this a ppea l is aggr ieve d by the a ctio n of the ld. CI T(E) in re je ctin g the a ppl ica tion o f the a ssesse e for fina l registra ti on u/ s 12A of the Incom e Ta x Act, 1961 (in short ‘the Act’). At the outset, ld. Cou nsel for the a ssessee ha s submitte d ITA No.756/CHD/2022 A.Y. 2022-23 Page 2 of 3 tha t the objects of the a sse ssee Society a re sole ly for so cia l welfa re a nd cove red u/s 2(15 ) of the Act. The a ssesse e Society wa s gra nted provisio na l re gistra tio n u/s 12 A of the Act vi de o rde r da ted 28.05. 202 1 for a ssessmen t yea r 2022-23 to 2024 -25 . The rea fter, t he a sse sse e filed Form 10AB o n 22.03.2022 fo r co nversion o f pro vi sio na l re gistra tion into fi na l re gistra tio n. Howeve r, the a ssessee re ceive d order in For m 10AD show n to ha ve been pa ssed on 2 2.0 9.2 022 rejecting the applica tion fo r fina l registra ti on. 3. The ld. Co unse l for the a sse ssee ha s invited o ur a ttention to the imp ugne d order o f the ld. CI T( E), where in, the ld. CI T(E) ha s mentio ne d t ha t the a sse sse e did no t f urn ish the re q uisite deta ils in respo nse to the q uestionna ire issued electro nica ll y on 18.0 8.2 022 a nd he, the refore, di smissed the a ppl ication o f the a ssessee for fina l registra ti on f or wa nt of prosecuti on. H owever, the ca se of the assesse e is tha t the a ssessee did not receive a ny noti ce of hea ring or a llege d q uestio nna ire from the ld. CI T(E). Tha t ne it her the a ssessee re ceived a ny no tice o f hea ring fro m ld. CI T( E) nor the a sse ssee wa s prov ide d a ny o ppo rtu nity to pre se nt its ca se be fo re hi m justifyi ng its cla im. 4. Considering the subm ission s o f t he a ssesse e, we a re of the view tha t interest of justice will be well se rved if the a sse ssee is give n o ppo rtunity to pre sent its ca se be fore the ld. CI T(E). ITA No.756/CHD/2022 A.Y. 2022-23 Page 3 of 3 Acco rdi ngly, the i mpugned o rder o f the ld. CI T(E) is se t a side a nd the ma tter i s re store d to the fi le of the ld . CI T( E) for de ci sio n a fre sh. The ld. CI T( E) wil l issue notice of he a ring a s we ll a s q ue stionna ire, if a ny thr ough Re gistere d Post a s well a s throu gh electronic mode. The a ssesse e will pr omp tly pa rti cipa te in the proce edings be fo re ld. CI T(E) a nd wi ll no t ta ke unne cessa ry a djourn me nts. The a sse sse e will a lso se nd i ts co rre ct a nd pro per a ddre ss to the ld. CI T(E) fo r service of notice e tc. bo th in ph ysica l mode a nd electro nic for m. 5. In view of thi s, the a ppea l of the a ssessee is trea ted a s a llo we d fo r s ta tistica l p urp ose s. Orde r p ron oun ced in the O pen Co urt on 21 s t J uly , 2023 . S d / - S d / - ( VIKRAM SINGH YADAV) लेखा सद य/ Accountant Member ( SANJAY GARG) या यक सद य/ Judicial Member Poonam. आदेशक! त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3.आयकरआय ु /त/ CIT 4. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar