O.P. Bhalla Foundation, New Delhi vs Assessee

Assessee By : Shri Tarun Kumar, Advocate Department By : Shri Gunjan Prashad, CIT, DR

Date of Hearing : 13.04.2015. Date of Pronouncement : .04.2015.

ORDER PER R.S. SYAL, AM:

This appeal by the assessee is directed against the order passed by

the CIT(Exemption) on 28.11.2014 denying the grant of registration for ITA No.6759/Del/2014

the purposes of exemption u/s 80G of the Income-tax Act, 1961

(hereinafter also called `the Act').

2. We have heard the rival submissions and perused the relevant

material on record. It is apparent from the impugned order that the

assessee applied for grant of exemption u/s 80G during the pendency of

its application for the grant of registration u/s 12A of the Act. The ld.

CIT(E) rejected the application u/s 80G as infructuous on the ground

that the matter of granting registration u/s 12A was still pending. The ld.

AR contended before us that the order granting registration u/s 12A has

now been passed on 5.12.2014, after around a week's time from the

impugned order. In view of the fact that the registration u/s 12A now

stands granted to the assessee, we set aside the impugned order and

remit the matter to the file of ld. CIT(E) for deciding the question of

granting exemption u/s 80G afresh, as per law, after allowing a

reasonable opportunity of being heard to the assessee.

2 ITA No.6759/Del/2014

3. In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 13.04.2015.

Sd/- Sd/-

[A.T. VARKEY] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated, 13th April, 2015. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT (A) 5. DR, ITAT

AR, ITAT, NEW DELHI.

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