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TMI Blog2021 (12) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken up together for hearing and are being disposed off by way of consolidated order for the sake of brevity. 3. First we take up ITA No.1104/Del/2020 pertaining to Assessment Year 2020-21. The assessee has raised following grounds of appeal:- 1. "That having regards to the facts & circumstances of the case, Ld. C.I.T(Exemption) has erred in law & on facts in the passing the impugned order u/s 12AA(1)(b) r.w.s 12A and that too without assuming jurisdiction as per law. 2. That having regards to the facts & circumstances of the case, Ld. C.I.T (Exemption) has erred in law & on facts in rejecting the registration u/s 12AA(1)(b) and that too without providing adequate opportunity of being heard and in violation of principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the requisite details could not be filed. Ld. Counsel for the assessee submitted that no meaningful and effective opportunity was granted to the assessee. He submitted that in the interest of principle of natural justice, an opportunity may be granted to the assessee and the applications may be restored to Ld.CIT(E) for decision afresh. Ld. Counsel for the assessee submitted that the assessee would not seek any adjournment without any reasonable cause. 7. Per contra, Ld.CIT DR, Shri Vinay Kumar Karan, strongly opposed these submissions and submitted that the assessee was thoroughly negligent. Therefore, the Ld.CIT(E) has rightly rejected the applications. However, he submitted that Hon'ble Tribunal may decide the issue as deem fit un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order u/s 80G(5)(vi) and that too without assuming jurisdiction as per law. 2. That having regards to the facts & circumstances of the case, Ld. C.I.T (Exemption) has erred in law & on facts in rejecting the approval u/s 80G and that too without providing adequate opportunity of being heard and in violation of principles of natural justice. 3. That in any case and in any view of the matter, action of Ld. C.I.T (Exemption) in passing the order u/s 80G, is bad in law & against the facts and circumstances of the case. 4. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other." 10. The facts and issues are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining to Assessment Year 2020-21. Ld. Authorized representatives of the parties have adopted the same arguments as were in ITA No.1104/Del/2021. For the same reasoning, we deem it proper to set aside the impugned order and restore the application dated 18.12.2019 u/s 80G of the Act to the file of Ld.CIT(E) to decide it afresh in accordance with law. Needless to say that Ld.CIT(E) affords reasonable opportunity for hearing to the assessee and the assessee is directed not to seek any adjournment without any reasonable cause or in the nature of medical emergency.
12. In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open Court on 25th November, 2021. X X X X Extracts X X X X X X X X Extracts X X X X
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