JITO GURUGRAM CHAPTER FOUNDATION,MG ROAD, GURUGRAM V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH, CHANDIGARH

ITA 3249/DEL/2025

AI Insights

The case involves the Jito Gurugram Chapter Foundation appealing against the decision of the CIT(Exemption), which had rejected their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was based on the foundation's failure to comply with notices and produce requisite documents. The appellant argued that the decision was made in violation of the principles of natural justice as they were not given an opportunity to be heard. The respondent defended the decision, citing non-compliance by the appellant. The Tribunal found merit in the appellant's argument regarding the lack of a hearing and remanded the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775035 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 16-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KIRTI SANKRATYAYAN
• Assessee Lawyers: N.K.CHAND; MANISH
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 3249/Del/2025 Jito Gurugram Chapter Foundation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3249/Del/2025 Jito Gurugram Chapter Foundation,Unit No. 210, 2nd Floor, Sector-2B, MG Road, Gurugram, Gurgaon PAN: AAGCJ4917L Vs CIT(Exemption), Room No. 1, 5th floor, C. R. Building, Himalaya Marg, Sector- 17E, Chandigarh Appellant Respondent Assessee by Sh. N. K. Chand, Advocate & Sh. Manish Upenja, Adv Revenue by Ms. Kirti Sankratyayan, CIT, DR Date of Hearing 01/09/2025 Date of Pronouncement 03/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Exemption) -Chandigarh (‘Ld. CIT(A)’ for short), New Delhi dated 28/04/2025. 2. The appellant filed an Application for registration u/s 12A(1) (ac)(iii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 28/04/2025 on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of the claim, which is under challenged before us. 3. The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant, thus sought for allowing the Appeal. Printed from counselvise.com 2 ITA No. 3249/Del/2025 Jito Gurugram Chapter Foundation 4. Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal. 5. We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. 6. In the result, the appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 03rd September, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- .09.2025 R.N, Sr.P.S* Printed from counselvise.com 3 ITA No. 3249/Del/2025 Jito Gurugram Chapter Foundation Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "