AL Rasheed Charitable Society v. The DCIT(Exemptions)

Parties Involved

Facts Summary

The assessee, AL Rasheed Charitable Society, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The assessee was aggrieved by the order No. ITBA/NFAC/S/250/2023-24/1054712149(1) 28/07/2023, which sustained the assessment order dated 21/12/2018. The assessee claimed that the order violated the principles of natural justice as no opportunity of being heard was given. The Tribunal set aside the impugned order and remanded the case back to the file of the Commissioner of Income Tax (Appeals) to adjudge and adjudicate the case afresh after taking into consideration all submissions of the assessee.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Appeals) violated the principles of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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