Orion Education Society Vs. The C.I.T.[E]
Case No: ITA No. 2403/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI
Date: 3/19/2025
Parties Involved
ApplicantOrion Education Society
RespondentThe C.I.T.[E]
Facts Summary
The assessee, Orion Education Society, filed an appeal against the order of the ld. CIT(E), Delhi dated 18.03.2024, which rejected the registration under section 12AA of the Income-tax Act, 1961. The assessee's primary grievance was that the ld. CIT(E) erred in rejecting the registration without providing a reasonable opportunity to be heard. The assessee argued that the rejection violated the principles of natural justice and was therefore unjust and unfair.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ld. CIT(E) erred in rejecting the registration under section 12AA without providing a reasonable opportunity to be heard.