Spreading Smiles, Gurgaon V. CIT (Exemption), Chandigarh

ITA 925/DEL/2023

AI Insights

The Income Tax Appellate Tribunal in Delhi heard three separate appeals concerning the denial of registration under sections 12AB and 80G of the Income Tax Act by the CIT(Exemption), Chandigarh. The primary issue in these appeals was the alleged non-service of notices by the CIT(Exemption) to the appellants, which led to the rejection of their applications for registration. The Tribunal found that the notices were not properly served, as there was no evidence of service on record, such as a date or an email ID of the assessee. Consequently, the Tribunal restored the appeals to the CIT(Exemption) for a fresh decision, emphasizing the need for a fair hearing and proper consideration of the documentary evidence provided by the appellants.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121217 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 16-08-2023
• Assessment Year: misc
• Appeal Filed On: 30-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M R. SAHU
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.925/Del/2023 & 938/Del/2023 Assessment Year: 2023-24 Spreading Smiles, CA M. R. Sahu, House No.651, 1 st Floor, Sector-10A, Nr. G.D. Goenka Public School, Gurgaon-122001 PAN No. AAXTS4290F Vs CIT(Exemption) Chandigarh (APPELLANT) (RESPONDENT) ITA No.990/Del/2023 Assessment Year: 2023-24 Shoshan Surin Foundation CA MR Sahu, H.No.651, 1 st Floor, Sector-10A, Nr. G. D. Goenka Public School, Gurgaon PAN No.ABCTS3118E Vs CIT(E) Chandigarh (APPELLANT) (RESPONDENT) Appellant by Sh. M . R. Sahu, CA Respondent by Sh. H. K. CHoudhary, CIT DR Date of hearing: 17/08/2023 Date of Pronouncement: 17/08/2023 ORDER PER N. K. BILLAIYA, AM: ITA No.925/Del/2023 and 938/Del/2023 are two separate appeals by the assessee preferred against two separate orders of 2 CIT(Exemption), Chandigarh dated 17.11.2022 denying registration 12AB of the Act and denying registration u/s.80G of the Act. 2. ITA No.990/Del/2023 is appeal by a different assessee preferred against the order of the CIT(Exemption) dated 28.09.2022 denying registration u/s.12 AB of the Act. 3. Delay condoned. 4. All these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity as the submissions of the representatives from both the sides are common. 5. We have carefully perused the order of the of the CIT(Exemption) and have duly considered the relevant documentary evidences brought on record. The bone of contention and the quarrel revolves around the non service of the notices by the CIT (Exemption). Though the documents in the paper book show the notice but the services of notice is not known and the printout taken by the assessee from the Income Tax portal of Government of India, neither there is any mention of date nor the e-mail ID of the assessee from which it can be inferred that a proper notice has been served upon the assessee. In fact a perusal of the impugned orders of the CIT(Exemption) 3 show that the respective applications have been rejected by the CIT(E) for non compliance of the notice. 6. Considering the peculiar facts we are of the considered view that the assessee should get a reasonable and fair opportunity of being heard and to submit documentary evidences in support of its application, therefore, we restore the appeals to the file of CIT(E) and the CIT(E) is directed to decide the claim of the assessee for registration u/s.12A / 80 G of the Act expeditiously and after affording a reasonable and sufficient opportunity of being heard to the assessee. 7. The captioned appeals are allowed for statistical purpose. 8. Decision announced in the open court on 17.08.2023. Sd/- Sd/- [YOGESH KUMAR US] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha, Sr. Private Secretary* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi