IN THE INCOME TAX APPELLATE TRIBUNAL
                        Delhi Bench "B", New Delhi

                BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER
                 BEFORE SHRI K.N. CHARY, JUDICIAL MEMBER
                              I.T.A. No. 6973/Del/2017

        Ch. Maan Singh Memorial Vs.                Commissioner of Income Tax
        Educational & Welfare                      (Exemption), Delhi
        Trust, House No. 10/63C,
        Ground Floor, Block-10,
        Kirti Nagar Indl Area New
        Delhi


               [Appellant]                                  [Respondent]

              Assessee by:                Sh. Suresh K. Gupta, CA
              Respondent by:              Mrs. Rachna Singh, CIT DR

              Date of Hearing:                04    10      2018
              Date of Pronouncement:          09    10      2018

                                      ORDER
PER N.K. SAINI, A.M:

          This is an appeal by the assessee against the order dated 26.10.2017
of the CIT(E), New Delhi. Following grounds have been raised in this appeal:-
       1. The Ld. CIT(Exemption) has erred both in law and on facts in rejecting the
          application of the appellant trust u/s 12A of the I.T. Act, 1961 ignoring the
          materials and evidences submitted by the appellant trust to prove the
          genuineness of the activities of the trust and there is no adverse funding by the
          Ld. CIT on the nature of the objects of the trust which are charitable in nature.
       2. The order under appeal has been passed by the Ld. CIT without commenting
          adversely on the evidences and details submitted by the appellant in reply to the
          specific queries raised in the course of impugned proceedings and on the
          contrary the Ld. CIT does not acknowledge in the order the evidences /
          materials produced by the appellant trust in response to the notices issued.
                                                    ITA No. 6973/Del/2017   2

2.     The main grievance of the assessee in this appeal relates to the
action of the learned CIT(E) in not considering the material and evidences
furnished by the assessee to prove the genuineness of the activities of the
assessee trust.






3. Facts of the case in brief are that the assessee filed an application on
26.4.2017 in Form No. 10A seeking registrations under section 12AA of the
Income Tax Act, 1961 (hereinafter referred to as the "Act"). The learned
CIT(E) dismissed the appeal by passing the ex parte order by stating that the
case was fixed for hearing on 16.10.2017 but on the same date nobody
appeared and that assessee filed documents on 17.10.2017 and 24.10.2017
but nobody appeared. The learned CIT(E) observed that the assessee had
not filed requisite details therefore, the genuineness of the activities could
not be established. He accordingly rejected the application for registration
under section 12A(a) of the Act.

4. Now the assessee is in appeal.

5. The learned counsel for the assessee submitted that all the relevant
documents were furnished before the learned CIT(E) who passed ex parte
order without providing a due and reasonable opportunity of being heard to
the assessee and without considering the relevant documents furnished by
the assessee. In his rival submissions, the learned Sr. DR supported the
impugned order passed by the learned CIT(E).

6. We have considered the submissions of both the parties and perused
the material available on the record. In the present case it is noticed that
learned CIT(E) on the one hand admitted that the assessee filed the
documents on 17.10.2014 and 24.10.2017 relating to the case on the other
                                                        ITA No. 6973/Del/2017   3

  hand he stated that the asessee had not filed the requisite details to
  establish the genuineness of the activities. It is also an admitted fact that
  learned CIT(E) dismissed the application of the assessee by passing the ex
  parte order.






  7. I, therefore, by considering the contradictory stand taken by the learned
  CIT(E) and by keeping in view the principles of natural justice i.e. nobody
  should be condemned unheared as per the maxim "Audi Alteram Partem",
  deem it appropriate to remit this case back to the file of the learned CIT(E)
  to be decided afresh in accordance with law after providing due and
  reasonable opportunity of being heard to the assessee.

  8. In the result, appeal of the assessee is allowed for statistical purposes.

         (Order pronounced in the open court on 09.10.2018.)


         Sd/-                                                   Sd/-
    [K.N. CHARY]                                            [N.K. SAINI]
  JUDICIAL MEMBER                                      ACCOUNTANT MEMBER

DATED: 09.10.2018
SH
                                                                          ITA No. 6973/Del/2017   4


Copy forwarded to:-

1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(Appeals)
5.   DR: ITAT

                                                                                  Assistant Registrar
                                                           Date
        1.    Draft dictated on                               4.10.2018   PS
        2.    Draft placed before author                      5.10.2018   PS
        3.    Draft proposed & placed before the second                   JM/AM
              member
        4.    Draft discussed/approved by Second Member.                  JM/AM
        5.    Approved Draft comes to the Sr.PS/PS                        PS/PS
        6.    Kept for pronouncement on                                   PS
        7.    File sent to the Bench Clerk                                PS
        8.    Date on which file goes to the AR
        9.    Date on which file goes to the Head Clerk.
        10.   Date of dispatch of Order.
        11.   Date of uploading                               .10.2018