Jito Gurugram Chapter Society, Gurgaon V. CIT(Exemption), Chandigarh

ITA 943/DEL/2023

AI Insights

The case involves Jito Gurugram Chapter Society, which appealed against the decision of the CIT(Exemptions), Chandigarh, dated 30.01.2023. The original decision dismissed the society's application seeking approval/registration under section 80G of the Income Tax Act, 1961. The Tribunal noted that the assessee did not have an opportunity to be heard properly before the CIT(Exemptions). Both parties agreed that the matter should be reconsidered afresh, leading to the Tribunal's decision to remand the case back to the CIT(Exemptions) for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108323 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-08-2023
• Assessment Year: misc
• Appeal Filed On: 30-03-2023
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.943/Del/2023 Jito Gurugram Chapter Society, 2 nd Floor, Sector-2B, MG Road, Gurugram, Haryana 122002 PAN AADAJ 6231 C vs. The CIT(Exemptions), Chandigarh 160017 (Appellant) (Respondent) For Assessee: Shri Baldev Raj, CA Shri Maneesh Upneja, CA Shri Gaurav Jain, CA For Revenue : Mr. Waseem Arshad, CIT(DR) Date of Hearing : 17.08.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. 1. This appeal has been filed against the order of CIT (Exemption), Chandigarh dated 30.01.2023 by which the application of assessee seeking approval/registration u/s. 80G of the I.T Act 1961 (for short the ‘Act’) has been dismissed. 2. The ld. CIT(DR), in all fairness, candidly agreed to the submission of ld. Assessee’s Representative (AR) that the assessee could not avail opportunity of being heard before ld. CIT(E) to present its case by way of proper explanation and documentary evidence substantiating the prayer seeking registration u/s. 80G of the Act. Therefore, as agreed by the ld. Representatives of both the sides and in our humble view the ends of justice would meet and purpose of legislative intention would be served if the matter is restored to the file of ld. CIT(E) for afresh adjudication application of assessee after due opportunity of hearing to the assessee and without being influenced with the earlier rejection order. 3. In the result, the appeal of assesses is allowed for statistical purposes. Order pronounced in the open court on 17.08.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17 th August, 2023. ITA No.943/Del/2023 NV/- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR // By Order // Asstt. Registrar, ITAT, New Delhi