ANTAR FOUNDATION,DELHI V. CIT(EXEMPTION)DELHI, EXEMPTION

ITA 5169/DEL/2024

AI Insights

The case involves ANTAR FOUNDATION appealing against the decision of the CIT(Exemptions), which denied their registration under section 12A of the Income Tax Act. The foundation contended that they did not receive the notices from the CIT(Exemptions) due to internal communication failures, as the accounts department, which handled the registered email, did not inform the management in time. The Tribunal, considering the circumstances and the foundation's request for a fair opportunity to present their case, decided to remand the matter back to the CIT(Exemptions) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669357 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Laws Referred To: Section 12A of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Keywords: Set aside; Opportunity of being heard
• Section: 12A

Judgement Text

"ITA No.5169/Del/2024 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.5169/Del/2024 िनधा रणवष /Assessment Years:2023-24 ANTAR FOUNDATION E-69, Old Village, Jasola, Okhla, New Delhi. PAN No.BBFPK0626K बनाम Vs. INCOME TAX OFFICER, Ward 70(1), New Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by None Revenue by Shri Jitender Singh, CIT DR सुनवाईक\bतारीख/ Date of hearing: 02.06.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 27.06.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld. CIT(Exemptions), Delhi dated 17.10.2024 in denying the registration u/s 12A of the Act. 2. In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought. We dispose of this appeal on hearing the Ld. DR on merits. 3. We have heard the Ld. DR, perused the orders of the Ld. CIT(Exemptions), Delhi. ITA No.5169/Del/2024 2 4. In the grounds of appeal, the assessee contended that during the months of June to September, 2024 the Centre was running in Uttar Pradesh and the correspondance was not received at the Registered Office. It was further contended that the registered email was only handle by the persons in accounts department but they did not bring to the notice of the management initially. When the management came to know about the issue of notices by the Ld. CIT(E) it was too late by then the order of the Ld. CIT(E) was passed denying registration u/s 12A of the Act. The assessee therefore contends that an opportunity may be given for submission of details before the Ld. CIT(E) and to put forth its case for registration u/s 12A of the Act. 5. On perusal of the order of the Ld. CIT(E), we noticed that the application filed in Form 10AB seeking for registration u/s 12A(1)(ac)(iii) was rejected and the provisional registration granted vide order dated 22.06.2022 was also cancelled for the reason that the assessee has failed to file details/information called for by the Ld. CIT(E). On perusal of the Ld. CIT(E), we noticed that though the Ld. CIT(E) provided three opportunities for furnishing the necessary information the assessee did not respond to the notices. It is the contention of the assessee that the email address was handled by the ITA No.5169/Del/2024 3 accounts department who did not bring to the notice of the management about the notices issued by the Ld.CIT(E) providing opportunity. 6. Considering the submission of the assessee and taking the totality of facts into consideration we are of the view that assessee may be provided one more opportunity to file the necessary and requisite information before the Ld. CIT(E). Accordingly, we set aside this appeal to the Ld. CIT(E) who shall decided afresh the application for registration u/s 12A of the Act after providing adequate opportunity of being heard to the assessee. 7. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 27.06.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.06.2025 *Kavita Arora, Sr. P.S. ITA No.5169/Del/2024 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "