Date of Order: 28th June 2023
Appellant: Shree Gopal Gaushala Committee, Bhiwani
Respondent: CIT(Exemptions), Chandigarh
The appellant, Shree Gopal Gaushala Committee, challenged the order by the CIT(Exemptions), Chandigarh which dismissed their applications for registrations under sections 12AA and 80G of the Income Tax Act, 1961. The dismissal was primarily due to the lack of factual evidences presented by the appellant and the non-availability of the appellant to attend the hearings.
During the tribunal proceedings, the appellant’s counsel argued that the CIT(E) did not provide adequate opportunities for hearing, contrary to the principles of natural justice. The respondent’s counsel countered that the opportunities were provided, but not utilized by the appellant. However, upon consideration, the tribunal found merit in restoring the case to the CIT(E) for a fresh adjudication, ensuring that the appellant is given another chance to present the case with adequate evidence and participation.
The tribunal set aside the earlier order and restored the matter to the CIT(E), directing a re-evaluation without bias from the previous findings. The outcome emphasizes the tribunal’s commitment to ensuring that all parties receive a fair hearing in accordance with the principles of natural justice.
Conclusion: The appeal was allowed for statistical purposes, and the case was sent back to the CIT(Exemptions) for a new round of hearings and proper assessment of the applications for tax exemptions under the law.
Shree Gopal Gaushala Committee vs. CIT (Exemptions), Chandigarh – Restoration for Re-adjudication
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