Moglykids Foundation v. Commissioner of Income Tax (Exemption)
Case brief
What is this about?
Denial of opportunity to be heard in income-tax exemption registration: CIT (Exemption) order dated 30.08.2024 under Section 12AB(1)(b)(ii)(B) rejected registration sought under section 12A(1)(ac)(vi)-Item B and cancelled provisional registration (order dated 14.03.2023) covering AY 2023-24 to AY 2025-26; hearing notices dated 01.03.2024 (hearing 18.03.2024 at 11.00 A.M.) and on two further occasions, petitioner appeared but no hearing held; Revenue argued oral hearing unnecessary as petitioner had not sought one - found unpersuasive; impugned order set aside, matter remanded for fresh consideration with hearing; petition allowed. Parties: Moglykids Foundation (petitioner); Commissioner of Income Tax (Exemption) (respondent). Delhi High Court, 09.01.2025.
What did the court decide?
Impugned order dated 30.08.2024 set aside; matter remanded to the respondent (Commissioner of Income Tax (Exemption)) for fresh consideration of the petitioner's application after affording an opportunity to be heard; pending application closed.