Gaushala Trust Society vs The CIT (Exemptions), Chandigarh

Parties Involved

Facts Summary

The Gaushala Trust Society filed an appeal against the order of the Commissioner of Income Tax (Exemptions) Chandigarh dated 02.08.2024 pertaining to the assessment year 2024-25. The assessee had moved an application under Section 80G(5)(iv)(B) of the Income Tax Act before the Commissioner of Income Tax (Exemptions) on 03.02.2024. A questionnaire was issued to the assessee electronically on 14.06.2024 to furnish relevant supporting documents/details online through e-proceedings on the e-filing Portal by 01.07.2024. The assessee did not respond to the questionnaire on the stipulated date or on any subsequent opportunities provided. Therefore, the Commissioner of Income Tax (Exemptions) rejected the application filed by the assessee for approval under Section 80G(5) of the Act. The assessee's counsel argued that the matter was decided ex-parte and requested that the assessee be allowed an opportunity to respond and that the matter be set aside to the file of the Commissioner of Income Tax (Exemptions) to decide afresh.…

Legal Issues

• 1. Whether the assessee should be allowed an opportunity to respond and the matter be set aside to the file of the Commissioner of Income Tax (Exemptions) to decide afresh?

Judgment Outcome

Decided in favour of Assessee.

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