Jai Mata Di Mohan Nagar, Gurgaon V. CIT(Exemption), Chandigarh

ITA 801/DEL/2023

AI Insights

This case involves an appeal by Jai Mata Di Mohan Nagar against the order of the CIT(Exemption), Chandigarh, which dismissed their applications for registration under sections 12AB or 12AA of the Income Tax Act. The primary contention was that the assessee was not provided a fair opportunity of hearing before the dismissal of their applications. The Senior DR acknowledged this oversight and did not object to the matter being restored for fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121991 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-07-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 22-03-2023
• Laws Referred To: Section 12AB of the Income Tax Act, Section 12AA of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.801/Del/2023 Assessment Year: 2022-23 Jai Mata Di Mohan Nagar, C/o Shri Tejmohan Singh, Advocate, #527, Sector 10D, Chandigarh, 160011 PAN AAEAJ 1658 C vs. ITO, Exemption Ward, Faridabad, Haryana 121003 (Appellant) (Respondent) For Assessee: Ms. Monika Agarwal, Adv. For Revenue : Shri R.K Doi, Sr. DR Date of Hearing : 01.08.2023 Date of Pronouncement : 04.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of Ld. CIT(Exemption), Chandigarh dated 21.02.2023 for AY 2022-23. 2. The ld. Senior DR, in all fairness, agreed to the contention of ld. counsel of assessee that the assessee was not provided due opportunity of hearing before dismissing the applications filed by the applicant seeking registration u/s. 12AB or 12AA of the Act. The ld. Senior DR, although supported the impugned order passed by ld. CIT(E) Chandigarh, but also submitted that if it is found just and proper then the Department has no serious objection if the matter is restored to the file of ld. CIT(E) Chandigarh for afresh adjudication of application of assessee seeking registration. 3. In view of above, the matter is restored to the file of ld. CIT(E) for re- adjudication of application of assessee after allowing due opportunity of hearing to the assessee and without being influenced with the earlier rejection order. ITA No. 801/Del/2023 2 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.08.2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04 th August, 2023. NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi