IN THE INCOME TAX APPELLATE TRIBUNAL
           DELHI BENCHES : E : NEW DELHI

 BEFORE SHRI R.S. SYAL, AM AND SHRI A.T. VARKEY, JM

                        ITA No.6759/Del/2014
                        Assessment Year : NA


O.P. Bhalla Foundation,             Vs. CIT(E),
C/o M/s RRA Taxindia,                   Chandigarh.
D-28, South Extension Part-I,
New Delhi.

PAN: AACTD0290P

  (Appellant)                               (Respondent)


            Assessee By         :    Shri Tarun Kumar, Advocate
            Department By       :    Shri Gunjan Prashad, CIT, DR


         Date of Hearing               :   13.04.2015.
         Date of Pronouncement         :      .04.2015.


                                ORDER
PER R.S. SYAL, AM:
     This appeal by the assessee is directed against the order passed by

the CIT(Exemption) on 28.11.2014 denying the grant of registration for
                                                          ITA No.6759/Del/2014


the purposes of exemption u/s 80G of the Income-tax Act, 1961

(hereinafter also called `the Act').






2.   We have heard the rival submissions and perused the relevant

material on record. It is apparent from the impugned order that the

assessee applied for grant of exemption u/s 80G during the pendency of

its application for the grant of registration u/s 12A of the Act. The ld.

CIT(E) rejected the application u/s 80G as infructuous on the ground

that the matter of granting registration u/s 12A was still pending. The ld.

AR contended before us that the order granting registration u/s 12A has

now been passed on 5.12.2014, after around a week's time from the

impugned order. In view of the fact that the registration u/s 12A now

stands granted to the assessee, we set aside the impugned order and

remit the matter to the file of ld. CIT(E) for deciding the question of

granting exemption u/s 80G afresh, as per law, after allowing a

reasonable opportunity of being heard to the assessee.









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3.        In the result, the appeal is allowed for statistical purposes.

          The order pronounced in the open court on 13.04.2015.

                Sd/-                                            Sd/-

       [A.T. VARKEY]                                  [R.S. SYAL]
     JUDICIAL MEMBER                              ACCOUNTANT MEMBER


Dated, 13th April, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                      AR, ITAT, NEW DELHI.




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