PRINCE JAN KALYAN SAMITI,FARIDABAD V. INCOME TAX OFFICER, FARIDABAD

ITA 5839/DEL/2024

AI Insights

The case involves two appeals by Prince Jan Kalyan Samiti against the orders of the ld. CIT(E), which rejected their applications for grant of approval under section 80G and for registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961. The primary contention of the assessee was that the applications were rejected ex parte by the ld. CIT(A) without considering their request for adjournment, which they argued violated the principles of natural justice. The Departmental Representative supported the decisions of the lower authorities. The Tribunal found that the applications were indeed rejected without proper consideration of the adjournment request and thus restored the matter to the ld. CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314438 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: SWEETY KOTHARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 2; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5838/DEL/2024 [A.Y…..] ITA No. 5839/DEL/2024 [A.Y…..] Prince Jan Kalyan Samiti Vs. The Income-tax Officer Nagla Enclave, Sector -55 Faridabad Ballabgarh PAN: AAATP 7393 P (Appellant) (Respondent) Assessee By : Ms. Sweety Kothari, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 05.05.2025 Date of Pronouncement : 05.05.2025 ORDER PER NAVEEN CHANDRA, AM :- Both the above captioned appeals by the assessee are directed against the order of the ld. CIT(E), dated 11.11.2024 and 08.11.2024 rejecting the application filed for grant of approval u/s 80G and 2 ITA Nos. 5838 & 5839/DEL/2024 Prince Jan Kalyan Samiti rejection of application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 [the Act, for short] respectively. 2. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has rejected the applications exparte without considering the adjournment request. It is the say of the ld. counsel for the assessee that the ld. CIT(A) has violated the principles of natural justice. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(A) has simply rejected the applications filed by the assessee for grant of approval u/s 80G and registration u/s 12A(1)(ac)(iii) of the Act without appreciating the application submitted by the assessee for adjournment and no merits were dealt with while passing the appellate order. 5. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. CIT(A) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 3 ITA Nos. 5838 & 5839/DEL/2024 Prince Jan Kalyan Samiti 6. The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, both the appeals of assessee in ITA Nos. 5838 and 5839/DEL/2024 are allowed for statistical purposes. Order pronounced in open court on 05.05.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 05th APRIL, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA Nos. 5838 & 5839/DEL/2024 Prince Jan Kalyan Samiti Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "