Sant Kabir Mahasabha, Jind V. CIT(Exemptions), Chandigarh

ITA 84/CHANDI/2023

AI Insights

The case involves Sant Kabir Mahasabha, the appellant, contesting the order of the ld. CIT (Exemptions), Chandigarh, which rejected their application for registration under Section 12AB of the Income Tax Act, 1961 for the assessment year 2022-23. The appellant argued that the rejection was made ex-parte without any opportunity for a hearing, and no notice of the hearing date was served to them. The Tribunal found that merely uploading the notice on the Income Tax Portal did not constitute effective service as per the provisions of Section 282 of the Act. Consequently, the Tribunal set aside the CIT (E)'s order and remanded the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127874 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-08-2023
• Assessment Year: 2022-2023
• Appeal Filed On: 20-02-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH THAKURM
• Assessee Lawyers: RANA GURTEJ SINGH

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 84/CHD/2023 नधा रण वष / Assessment Year : 2022-23 Sant Kabir Mahasabha, 1030/25, Gurudwara Colony, Rohtak Road, Jind. Vs The CIT (Exemption), Chandigarh. थायीलेखासं./PAN NO: AAYAS5522L अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by: Shri Rana Gurtej Singh, Advocate & Shri Ashok Goyal, CA राज व क ओर से/ Revenue by : Shri Mahesh Thakurm, CIT, DR स ु नवाई क तार"ख/Date of Hearing : 21.08.2023 उदघोषणा क तार"ख/Date of Pronouncement : 23.08.2023 आदेश/Order Per Sanjay Garg, Judicial Member: T h e p r e s e n t a p p e a l h a s b e e n p r e f e r r e d b y t h e a s s e ss e e a g a i n s t t h e o r d e r p a s s e d b y t h e l d . C o m m i s s i o n e r o f I n c o m e T a x ( E x e m p t i o n s ) , C h a n d i g a r h [ h e r e i n a f t e r r e f e r r e d t o a s ‘ l d . C I T ( E ) ’ ] d a t e d 0 1 . 1 2 . 2 0 2 2 p e r t a i n i n g t o 2 0 2 2 - 2 3 a s s e s s m e n t y e a r . 2 . T h e a s s e s s e e i n t h i s a p p e a l h a s c o n t e s t e d t h e a ct i o n o f t h e l d . C I T ( E ) i n r e j e c t i n g t h e a p p l i c a t i o n o f t h e as s e s s e e f o r r e g i s t r a t i o n u / s 1 2 A B o f t h e I n c o m e T a x A c t , 1 9 6 1 (i n s h o r t ITA No.84/CHD/2023 A.Y. 2022-23 2 ‘ t h e A c t ’ ) . 3 . A t t h e o u t s e t , t h e l d . C o u n s e l f o r t h e a s s e s s e e h a s i n v i t e d o u r a t t e n t i o n t o t h e i m p u g n e d o r d e r o f t h e l d . C I T ( E ) t o s u b m i t t h a t t h e s a m e i s a n e x - p a r t e o r d e r . H e ha s s u b m i t t e d t h a t t h e l d . C I T ( E ) h a s s u m m a r i l y r e j e c t e d t h e a p p l i c a t i o n o f t h e a s s e s s e e w i t h o u t g i v i n g a n y o p p or t u n i t y o f h e a r i n g t o t h e a s s e s s e e t o p r e s e n t i t s c a s e . H e h as s u b m i t t e d t h a t n o n o t i c e o f d a t e o f h e a r i n g w a s s e rv e d b y t h e l d . C I T ( E ) , e i t h e r t h r o u g h p h y s i c a l m o d e o r t h r o u g h e - m a i l e t c . T h a t t h e n o t i c e o f d a t e o f h e a r i n g w a s a l l e g ed l y u p l o a d e d o n I n c o m e T a x P o r t a l a n d t h e a s s e s s e e w a s n o t a w a r e o f u p l o a d i n g o f a n y s u c h n o t i c e r e g a r d i n g d a te o f h e a r i n g . T h a t n o s e r v i c e o f n o t i c e w a s e v e r a f f e c te d o n t h e a s s e s s e e . 4 . T h e l d . D R c o u l d n o t r e b u t t h e a f o r e s a i d f a c t u a l p o s i t i o n . 5 . W e h a v e h e a r d t h e r i v a l c o n t e n t i o n s . M e r e l y u p lo a d i n g o f i n f o r m a t i o n a b o u t t h e d a t e o f h e a r i n g o n t h e I n co m e T a x P o r t a l i s n o t a n e f f e c t i v e s e r v i c e o f n o t i c e a s p e r t h e p r o v i s i o n s o f S e c t i o n 2 8 2 o f t h e I n c o m e T a x A c t . Th e i m p u g n e d o r d e r o f t h e l d . C I T ( E ) i s , t h e r e f o r e , n o t s u s t a i n a b l e i n t h e e y e s o f l a w . T h e s a m e i s h e r e b y s e t a s i d e wi t h a d i r e c t i o n t o t h e l d . C I T ( E ) t o d e c i d e t h e a p p e a l o f t h e ITA No.84/CHD/2023 A.Y. 2022-23 3 a s s e s s e e a f r e s h a f t e r g i v i n g p r o p e r a n d a d e q u a t e o pp o r t u n i t y t o t h e a s s e s s e e t o p r e s e n t i t s c a s e . T h e l d . C I T ( E) w i l l s e r v e n o t i c e o f h e a r i n g t h r o u g h p h y s i c a l m o d e a s w e l l a s t h r o u g h e l e c t r o n i c m o d e u p o n t h e a s s e s s e e . 6 . T h e a p p e a l o f t h e a s s e s s e e i s t r e a t e d a s a l l o w e d f o r s t a t i s t i c a l p u r p o s e s . O r d e r p r o n o u n c e d i n t h e O p e n C o u r t o n 2 3 r d A u g u s t , 2 0 2 3 . S d / - S d / - (VIKRAM SINGH YADAV) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam” आदेश क त(ल)प अ*े)षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु +त/ CIT 4. )वभागीय त न.ध, आयकर अपील"य आ.धकरण, च0डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar