Court :
ITAT Chandigarh
Brief :
This is an appeal by the Assessee against the order dt. 18/11/2019 of the Ld. CIT(E), Chandigarh.
Citation :
ITA NO. 1558 /Chd/2019
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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