Sri Guru Raaj Sewa Ashram Trust, Chandigarh Vs CIT(E), Chandigarh

The Sri Guru Raaj Sewa Ashram Trust appealed to the Income Tax Appellate Tribunal (ITAT) Chandigarh against the order of the CIT(E), Chandigarh. The Trust's primary grievance was that their application for registration under section 12AA of the Income Tax Act was rejected ex-parte by the CIT(E) without providing a proper opportunity for a hearing. The assessee's counsel argued this rejection violated the principles of natural justice and requested the matter be reconsidered by the CIT(E) with a fair hearing.

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH

BEFORE: SHRI. N.K.SAINI, VP & SHRI. R.L. NEGI, JM
 
ITA NO. 1558 /Chd/2019
Assessment Year : 2019-20

Sri Guru Raaj Sewa Ashram Trust
C/o Sh. Tejmohan Singh, Advocate,
#527, Sector-10-D, Chandigarh

Vs

The CIT(E)
Sector-17
Chandigarh

PAN NO: AAMTS7234C
Appellant Respondent

Assessee by : Shri Tejmohan Singh, Advocate
Revenue by : Shri G.S. Phani Kishore, CIT

Date of Hearing : 07/10/2020
Date of Pronouncement : 07/10/2020

Order

PER N.K. SAINI, VICE PRESIDENT

This is an appeal by the Assessee against the order dt. 18/11/2019 of the Ld. CIT(E), Chandigarh.

2. Following grounds have been raised in this appeal:

1. That the Ld. Commissioner of Income Tax has erred in law as well as onfacts in rejecting application for registration under section 12AA of the Act exparte without affording proper opportunity of hearing which is arbitrary & unjustified.

2. That the Ld. Commissioner of Income Tax Exemptions has erred inobserving that the assessee did not file any reply which is contrary to the facts on record and as such the order passed is arbitrary and unjustified.

3. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off.

4. That the order of the Ld. Commissioner of Income Tax is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable.

3. The main grievance of the assessee relates to the rejection of the applicationmoved under section 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’) vide impugned order by the Ld. CIT(E) by passing the ex-parte order.

4. During the course of hearing the Ld. Counsel for the Assessee at the very outsetstated that the Ld. CIT(E)without affording the due and reasonable opportunity ofbeing heard rejected the application moved by the assessee which is against theprinciples of natural justice. He requested to restore the matter back to the file of the Ld. CIT(E) to be adjudicated afresh by providing due and reasonable opportunity of being heard.

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