ADDI CHARITABLE TRUST,NEW DELHI V. CIT EXEMPTION, DELHI

ITA 3009/DEL/2023

AI Insights

The case involves Addi Charitable Trust, which filed appeals against the orders of the Ld. CIT(Exemption), Delhi, rejecting their applications for registration under sections 12A and 80G of the Income Tax Act. The primary contention was that the CIT(E) had rejected the applications due to insufficient details to verify the genuineness of the trust's activities. The assessee argued that all necessary information had been provided. The tribunal decided to restore the matter to the CIT(E) for a thorough re-examination of the provided evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37078 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Laws Referred To: I.T. Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: RAJIV KUMAR JAIN
• Keywords: Opportunity of being heard; Charitable institution
• Section: 12A; 80G

Judgement Text

"ITA Nos.3009 & 3010/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3009 & 3010/Del/2023 िनधा\tरणवष\t/Assessment Year:2023-24 Addi Charitable Trust, B-44, Maharani Bagh, Sriniwaspuri, South Delhi, New Delhi. PAN No.AAGTA7577E बनाम Vs. CIT Exemption Block E-2, Pratyaksh Kar Bhawan, Civic Centre, Minto Road, New Delhi. अपीलाथ\u0012 Appellant \u0014\u0015यथ\u0012/Respondent Assessee by Sh. Rajiv Kumar Jain, CA Revenue by Sh. Sanjay Kumar, Sr. DR सुनवाईक तारीख/ Date of hearing: 24.01.2025 उ\u0010ोषणाक तारीख/Pronouncement on 28.01.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. These two appeals are filed by the Assessee against different orders of the Ld. CIT(Exemption), Delhi dated 30.08.2023 in rejecting the applications filed by the assessee for registration u/s 12A & 80G of the I.T. Act. 2. Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(E) passed orders rejecting the application for registration ITA Nos.3009 & 3010/Del/2023 2 u/s 12A and 80G observing that the assessee has not furnished details, bills, vouchers, etc. and therefore genuineness of the activities could not be verified. The Ld. Counsel for the assessee submits that these observations of the Ld. CIT(E) are contrary to record as the assessee has furnished all the information called for. Referring to page 2 of the Synopsis filed the Ld. Counsel submits that various replies have been filed along with evidences to prove the genuineness of the activities of the assessee trust. 3. Heard rival contentions, perused the orders of the authorities below and the paper book furnished before us. On plain reading of the order of the Ld. CIT(E) it is noticed that the applications filed by the assessee for registration u/s 12A and 80G for rejected for want of details. However, the Ld. Counsel submits that the following replies were filed before the Ld. CIT(E): Summary of replies made S.No. Date of Notice Date of Reply filed Section Acknowledgment No. generated from e-proceedings Annexure No. of Paper Book 1. 26.05.2023 08.06.2023 12A(1) 211535108062367 88-89 2. 11.07.2023 14.07.2023 12A(1) 463768301140723 157-158 3. 31.07.2023 07.08.2023 12A(1) 168921871070823 168 4. 26.05.2023 08.06.2023 80G(5) 211374711080623 90-91 5. 11.07.2023 14.07.2023 80G(5) 463865521140723 159-160 6. 31.07.2023 07.08.2023 80G(5) 168781091070823 169 ITA Nos.3009 & 3010/Del/2023 3 4. Considering the submissions and evidences furnished before us, we feel it appropriate to restore the issue of registration u/s 12A and 80G of the Act to the file of the Ld. CIT(E) for re- appreciating the evidences which are said to be filed by the assessee. Thus, we restore these two appeals to the file of the Ld. CIT(E) for reconsideration of the application filed by the assessee for registration u/s 12A and 80G in accordance with law after providing adequate opportunity of being heard to the assessee. 5. Grounds raised by the assessee in these two appeals are allowed for statistical purposes. 6. In the result, appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 28.01.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.01.2025 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi "