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TMI Blog2024 (6) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... on 282(1) of the Income Tax Act and Rule 127(1) of the Income Tax Rules, 1962, envisage that it is essential that before any action is taken, a communication of the notice must be in terms of these provisions; that these provisions do not make mention of communication to be deemed by placing the notice on the e-portal of the Department; that an pragmatic view has always to be adopted in these circumstances; that an individual or a company is not expected to keep the e-portal of the Department open all the times so as to have knowledge of what the Department is supposed to be doing with regard to the submissions of forms, etc.; and that the principles of natural justice are inherent in the Income Tax provisions and the same are required to be necessarily followed. Thus in the interest of justice, the file is restored to the file of ld. CIT(E) to decide the matter afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. Appeals of the assessee are allowed for statistical purposes. - Shri A.D. Jain, Vice President And Shri Vikram Singh Yadav, Accountant Member For the Assessee : Shri Amit Parsad Advocate And Shri M. Kanda, Advocate For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2022 of hearing which was not received by the appellant is wholly illegal and arbitrary. f) That the Order dated 21.01.2023 passed in Form No. 10AD rejecting the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 by the respondent is not tenable in law and on the facts and in the circumstances of the case as the aforesaid notices dated 10.11.2022, 12.12.2022, 28.12.2022 of hearing were not served upon the appellant in terms of Section 282 of the Income Tax Act, 1961. g) That since the whole proceedings from the very onset are vitiated and suffers from the principles of natural justice, the matter deserve to remanded back for de novo hearing on merits and providing opportunity of hearing to the appellant. 3. At the outset, it is noted that there is a delay of 272 days in filing the appeal before this Tribunal against the order passed by the Commissioner of Income Tax (Exemptions) Chandigarh [in short the ld.CIT(E)] dated 21.01.2023. The assessee has filed an application dated 28.12.2023 for condonation of delay and an affidavit of Shri Puneet Goyal, Director of the assessee company has also been filed explaining the reasons for occurring delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal opportunity to the assessee on 28.12.2022 and fixed the matter for 04.01.2023. However, again no reply was furnished by the assessee through any channel. Accordingly, considering the facts and circumstances, the ld. CIT (Exemptions) rejected the appeal of the assessee filed for registration u/s 12AB of the Act. Aggrieved, the assessee is in appeal before this Tribunal. 7. The ld. DR could not rebut the aforesaid factual position. 8. We have heard the rival submissions and have perused the material available on record. The notices were uploaded on the e-portal of the assessee but the assessee states that he did not receive any notice of hearing. Further, there is nothing on record to prove that the assessee has been served proper notice of hearing to furnish the relevant information/documents etc. Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The matter now stands covered by the decision of the Hon'ble jurisdictional High Court in the case of Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana through its authorized signatory Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for registration under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the respondent is illegal and arbitrary as the same is passed in violation of settled principle of right to notice, so that same be met by the appellant. d) That the Order dated 30.01.2023 passed in Form No. 10AD rejecting the application for registration under Clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 by the in law inasmuch as the application of final approval/registration for the assessment years 2021-22 to 2023-24 [in terms of Section 12A(1)(ac)(iii)] under Section 12AB of the Income Tax Act, 1961 was not heard on merits, rejection on the solitary reason of absence of the requisite submissions of the appellant in response to the purported letters dated 10.11.2022, 12.12.2022, 28.12.2022 of hearing which was not received by the appellant is wholly illegal and arbitrary. e) That since the whole proceedings from the very onset are vitiated and suffers from the principles of natural justice, the matter deserve to remanded back for de novo hearing on merits and providing opportunity of hearing to the appellan ..... 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