SHRI BHAWALPUR BHAWAN TRUST SAMITI,BHAWALPUR BHAWAN, V. CIT EXEMPTION, LUCKNOW

ITA 4/DDN/2025

AI Insights

The case involves Shri Bhawalpur Bhawan Trust Samiti, which appealed against the decision of the CIT(Exemption), Lucknow, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was based on the appellant'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 Tribunal found merit in the appellant's argument and remanded the case for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707216 (ITAT-DEHRADUN)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Assessee Lawyers: PALLAVI
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 4/DDN/2025 Shri BhawalpurBhawan, Trust Samiti IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 04/DDN/2025 (A.Y. 2021-22) Shri Bhawalur Bhawan Trust Samiti Near Post Office, Ram Lila Ground, Haridwar, Uttarakhand 249401 PAN: AAETS2073D Vs. CIT(Exemption) Lucknow Appellant Respondent Assessee by Ms.Pallavi, CA Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 10/07/2025 Date of Pronouncement 10/07/2025 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) -Lucknow(‘Ld. CIT(A)’ for short), New Delhi dated 30/12/2024. 2. The appellant filed an Application for registration u/s 12AB (1) (ac)(iii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 30/12/2024on the ground that the Appellant failed to comply with the notices and failed to produce 2 ITA No. 4/DDN/2025 Shri BhawalpurBhawan, Trust Samiti 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. 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. 3 ITA No. 4/DDN/2025 Shri BhawalpurBhawan, Trust Samiti 6. In the result, the appeals of the Appellant partly allowed for statistical purpose. Order pronounced in the open court on 10th July, 2025 (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 10 .07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 16/07/2025 2 Date on which the typed draft Tribunal Order is placed before the Dictation Member 16/07/2025 3 Date on which the typed draft Tribunal Order is placed before the other Member 16/07/2025 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 along with 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 Date on which the file goes for Xerox 12 Date on which the file goes for endorsement 13 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 dispatch section 16 Date of Dispatch of the Order 4 ITA No. 4/DDN/2025 Shri BhawalpurBhawan, Trust Samiti "