NETWEB FOUNDATION,FARIDABAD V. CIT EXEMPTIONS, CHANDIGARH

ITA 556/DEL/2025

AI Insights

Netweb Foundation filed two appeals against the orders of the Commissioner of Income Tax (Exemption), Chandigarh, which had rejected their applications for registration under sections 12AA and 80G of the Income Tax Act, 1961. The appeals were initially delayed by 160 days due to the non-receipt of the impugned orders, which were claimed to be passed ex-parte. The Tribunal found that the Assessee was not given a fair opportunity to present their case or documents, which led to the decision to set aside the CIT(E)'s orders and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315592 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: S.K.BANSAL
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 12AA; 80G

Judgement Text

" 1 ITA No. 512 & 556/Del/2025 NetwebFoundation Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 512/Del/2025 (A.Y. 2023-24) ITA No. 556/Del/2025 (A.Y. 2023-24) Netweb Foundation4-F-6, 4th floor, Ozone Centre, Ssecdtor-12, Faridabad Haryana PAN:AAICN2707N Vs. CIT(Exemption) Room No. 1, 5th Floor, C. R. Building, Himalaya Marg, Sector 17E, Chandigarh Chandigarh Appellant Respondent Assessee by Sh. S. K. Bansal, CA Revenue by Ms. PoojaSwaroop CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 14/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two present appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Chandigarh (‘Ld. CIT(E)’ for short) dated 27/02/2024 wherein the application filed by the Assessee for grant of registration u/s 12AA and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. 2 ITA No. 512 & 556/Del/2025 NetwebFoundation Vs. CIT(E) 2. There is a delay of 160 days in filing the present Appeals. The Assessee filed application for condonation of delay contending that since the order of the Ld. CIT(E) is ex-pate and the order impugned have not been served on the Assessee and the Appeal could not be filed on time. Thus, sought for condoning the delay. For the reason stated in the application for condonation of delay, the delay in filing the captioned Appeals are condoned. 3. The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not served the notice to the Assessee and without verifying the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions, the orders impugned has been passed, thus, sought for allowing the Appeal. 4. The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals. 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 3 ITA No. 512 & 556/Del/2025 NetwebFoundation Vs. CIT(E) rejected the application for want of documents to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, should have provided opportunity to the appellant to produce the documents and should have decided the application on its merit. 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 cure/comply any technical objections if any in the applications filed by the Appellant and also produce further documents in support of its claim. 6. In the result, the appeals filed by the Assessee are allowed for statistical purpose. Order pronounced in the open court on 14th May , 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 14 .05.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 4 ITA No. 512 & 556/Del/2025 NetwebFoundation Vs. CIT(E) ASSISTANT REGISTRAR ITAT, NEW DELHI "