AASRA SHIKSHA SAMITI,NOIDA V. CIT EXEMPTION, DELHI

ITA 4908/DEL/2024

AI Insights

The case involves M/s Aasra Shiksha Samiti, a society engaged in charitable activities, specifically educating young girls about menstrual hygiene and distributing sanitary products in schools. The society applied for registration under section 80G of the Income Tax Act, which was initially granted provisionally but later rejected by the CIT(Exemption) due to insufficient documentation of recent charitable activities. The society appealed this decision to the Income Tax Appellate Tribunal, arguing that the necessary documentation was not provided due to the timing of the request relative to the fiscal year-end. The Tribunal decided to remand the case back to the CIT(Exemption) for a more thorough examination with the additional documentation to be provided by the society.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471518 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act, Income Tax Rules, 1962
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAVED AKHTAR
• Assessee Lawyers: S. KRISHNAN
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4908/Del/2024 M/s Aasra Shiksha Samiti, 146, Sector-15A, Gautam Budh Nagar, Noida, UP-201301 Vs CIT(Exemption), C.R. Building, I.T.O. I.P. Estate, New Delhi-110002 PAN-AAEAA7109F Assessee Revenue Assessee by Shri S. Krishnan, Adv. Revenue by Mr. Javed Akhtar, CIT(DR) Date of Hearing 20.02.2025 Date of Pronouncement 12.03.2025 ORDER PER MANISH AGARWAL, AM, This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Lucknow, DIN No. ITBA/EXM/F/EXM45/2024-25/1069137345(1), dated 26.09.2024, for rejecting the registration u/s 80G of the Act. 2. Brief facts of the case are that the assessee has applied in Form 10AB under Rule 17A of the Income Tax Rules, 1962 on 31.03.2024 for registration of trust u/s 80G of the Act. The Ld. CIT(E) vide letter dated 11.07.2024 asked the assessee to file certain details and further asked to justify the charitable activity, Further, ld. CIT(E) asked the assessee to furnish the documentary evidence to substantiate the charitable activities carried out in recent past. In response, the assessee had filed part reply 2 ITA No.4908/Del/2024 and no documentary evidences were filed with respect to the charitable activities carried out. Therefore, the Ld. CIT(E) has rejected the application so filed and cancel the provisional registration granted u/s 80G on 01.10.2021 to the assessee. 3. Against the said order, the assessee society is in appeal before the Tribunal. 4. Before us, the Ld. AR submitted that the assessee is a society engaged in the charitable activity of educating young girls about mensural hygiene and also distributed sanitary pads and napkins in the schools. For this activity, the funds are required for which regular donations were received and in absence of the registration under 80G, the society could not be able to get the desired amount of donations for carrying out the charitable activities. The ld AR further submitted during the course of hearing before the ld. CIT(E), all the plausible evidence were filed, however, the ld. CIT(E) asked for the balance-sheet as on 31.03.2024 vide its letter dated 11.07.2024. Since, the balance sheet was under finalization and last date for filing of return for March, 2024 was 30.09.2024, therefore, the same could not be filed. He, thus, prayed that if one more opportunity is granted, the assessee society could be able to file all the necessary details to establish the charitable activities carried out by it. 5. On the other hand, the ld. CIT-DR supported the order of the ld. CIT(E) and requested to confirm the same. 3 ITA No.4908/Del/2024 6. Upon the careful consideration of facts of the case, we find that during the course of hearing, the assessee society has filed its constitution according to which the main objects are of charitable in nature. It is further seen that certain charitable activities were also carried out where sanitary pad were distributed in the schools. However, the relevant details could not be filed before the ld. CIT(E). In view of the charitable activities carried out, we are of the view that one more opportunity be granted to the assessee and accordingly we set-aside this issued to the file of Ld. CIT(E) with a direction the assessee to file all the necessary evidence and details as required by the Ld. CIT(E) in order to establish charitable activities were carried out by it. With these directions, the appeal of the assessee is allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th March, 2025. Sd/- Sd/- [ANUBHAV SHARMA] [MANISH AGARWAL] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 12.03.2025. Shekhar Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, "