Raghunandan Mishra Charitable Trust Vs CIT (Exemption) (ITAT Delhi)
Notice uploaded on Portal but not mailed: ITAT directs reconsideration of Section 12& 80G applications
ITA No.1791/Del/2023 and 1790/Del/2023 were appeals filed by Raghunandan Mishra Charitable Trust against separate orders of the CIT(E), Lucknow. These orders, dated 03.09.2022 and 03.10.2022 respectively, denied the trust’s registration under sections 12A and 80G of the Income Tax Act.
The primary grievance in both appeals was that the CIT(E) had rejected the applications without providing adequate opportunity to the assessee for being heard, thus violating the principles of natural justice.
ITAT Delhi’s Decision
- The appeals were heard together and the ITAT Delhi observed that notices were uploaded on the IT portal, but there was ambiguity regarding whether the assessee accessed these notices.
- The ITAT Delhi held that adequate opportunity of being heard is crucial and notices should have also been sent to the assessee’s email address.
- In the interest of justice and fair play, the ITAT Delhi directed the CIT(E) to reconsider both applications afresh. The CIT(E) was instructed to provide a reasonable and adequate opportunity to the assessee to present its case and support its claim for registration under sections 12A and 80G.
- The trust was directed to comply with the notices and attend the proceedings as required to substantiate its registration claims.
- The appeals were allowed for statistical purposes, indicating that the decision favored the assessee on procedural grounds rather than on the substantive merits of the case.
FULL TEXT OF THE ORDER OF ITAT DELHI
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