Income Tax Appellate Tribunal - Agra
Shri Vijay Dharamsuri Samadhi Mandir ... vs Cit Exemption Bhopal, Bhopal on 28 March, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH, AGRA BEFORE HON'BLE SHRI SATBEER SINGH GODARA, JM AND HON'BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.527/Agr/2024 Shri Vijay Dharmasuri Samadhi Mandir CIT (Exemption) Shri Veer Tatva Prakashak Mandal बनाम/ Bhopal Old Rly. Station, Samadhi Vs. Shivpuri - 473551 थायीले खासं ./जीआइआरसं ./PAN/GIR No. AAM TS-4975-Q (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे / Appellant by : S/Shri Rajendra Sharma & Manuj Sharma (Advocates) - Ld. AR थ कीओरसे /Respondent by : Shri Sukesh Kumar Jain - Ld. CIT DR सु नवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2025 आदे श / O R D E R Manoj Kumar Aggarwal (Accountant Member)
1. Aggrieved by rejection of an application seeking approval u/s 12A(1)(ac)(iii) vide impugned order dated 06-08-2024 by Ld. CIT (Exemption), Bhopal, the assessee is in further appeal before us. The registry has noted delay of 54 days in the appeals which stand condoned. Upon perusal of impugned order, it could be seen that the assessee has failed to comply with various hearing notices issued by CIT (Exemption) which has led to rejection of application. The Ld. AR has pleaded for another opportunity of hearing which has been opposed by Ld. CIT-DR.
22. Keeping in mind the principles of natural justice and considering the possibility of communication gaps in the faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its application before Ld. CIT(E). Accordingly, the impugned order is set aside and the matter of registration stand restored back to the file of Ld. CIT(A) for de novo adjudication of application after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.
3. The appeal stands allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.
Sd/- Sd/-
(SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL)
ाियक सद /JUDICIAL MEMBER ले खा सद / ACCOUNTANT MEMBER
Dated: 28-03-2025
आदे श की ितिलिप अ े िषत / Copy of the Order forwarded to :
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु /CIT
4. िवभागीय ितिनिध/DR
5. गाडफाईल/GF ASSISTANT REGISTRAR ITAT AGRA