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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Avijai Charitable Trust – Appellant
Versus
Commissioner of Income Tax (Exemptions) – Respondent
JUDGMENT
Manmohan, J. (Oral)
C.M.No.37828/2021
Exemption allowed, subject to all just exceptions.
Accordingly, the application stands disposed of.
W.P.(C) No.12111/2021 & C.M.No.37827/2021
1. Present writ petition has been filed challenging the order dated 05th January, 2021 passed under Section 127 of the Income Tax Act, 1961 (hereinafter referred to as the `Act') and all consequent actions initiated pursuant to the said order. Petitioner also seeks directions to the Respondents to judiciously consider the objections filed by the Petitioner objecting to the transfer of jurisdiction under Section 127 of the Act.
2. Learned counsel for the Petitioner states that the impugned order is illegal since neither Petitioner's reply was considered nor any opportunity of hearing was given to the Petitioner before transferring the jurisdiction from Respondent No.3 to Respondent No.4. She states that Petitioner's case was transferred along with the PMC Group despite there being no linkage of the Petitioner-Trust with the said Group. She emphasises that the Petitioner- Trust has not received any donation from PMC Fincorp Group and/or has never entered into any financial transaction with the
The court reaffirmed the necessity of natural justice in administrative decision-making, stressing the need for consideration of a party's objections prior to adverse decisions.
The court upheld the transfer order under Section 127(2) of the Income Tax Act, confirming its reasoned nature and the existence of agreement between jurisdictional Commissioners.
The court established that the requirement of a hearing before transferring cases under Section 127 of the Income Tax Act is fundamental to ensuring natural justice.
Transfer orders under Section 127 of the Income Tax Act must comply with principles of natural justice, including providing an opportunity for the assessee to be heard.
Opportunity of hearing is mandatory for the concerned authority before transferring a case under Section 127 of the Income Tax Act.
Adherence to the principles of natural justice, including providing the assessee with a reasonable opportunity of being heard, is fundamental in adversarial proceedings, even in faceless proceedings.
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