O.P. Bhalla Foundation, C/o M/s RRA Taxindia, D-28, South Extension Part-I, New Delhi. Vs. CIT(E), Chandigarh.
April, 14th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : E : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI A.T. VARKEY, JM
Assessment Year : NA
O.P. Bhalla Foundation, Vs. CIT(E),
C/o M/s RRA Taxindia, Chandigarh.
D-28, South Extension Part-I,
Assessee By : Shri Tarun Kumar, Advocate
Department By : Shri Gunjan Prashad, CIT, DR
Date of Hearing : 13.04.2015.
Date of Pronouncement : .04.2015.
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
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.
3. In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 13.04.2015.
[A.T. VARKEY] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, 13th April, 2015.
Copy forwarded to:
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.