BHARTIYA TATTVA FOUNDATION,BULANDSHAHR V. ITO WARD-2(3)(2), BULANDSHAHR

ITA 1722/DEL/2025

AI Insights

The case involves the Bhartiya Tattva Foundation, a trust based in Bulandshahr, Uttar Pradesh, which appealed against the orders of the Commissioner of Income Tax (Exemptions), Lucknow. The orders, dated 28.11.2024, rejected the foundation's applications for registration under Section 12AB and Section 80G(5) of the Income Tax Act, 1961, for the assessment year 2024-25. The rejections were primarily due to the foundation's failure to provide necessary documentation and details of its charitable activities. During the tribunal hearing, no representative appeared on behalf of the foundation, leading to an ex-parte decision to remit the case back to the CIT(E) for a fresh evaluation upon the submission of required documents by the foundation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716650 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2024-2025
• Appeal Filed On: 21-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI MAHESH KUMAR
• Keywords: Opportunity of being heard; Charitable institution
• Section: 12AA; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘G’: NEW DELHI BEFOREMS. MADHUMITA ROY,JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1722/Del/2025 (ASSESSMENT YEAR: 2024-25) ITA No.1723/Del/2025 (ASSESSMENT YEAR: 2024-25) Bhartiya Tattva Foundation (Trust), 897/7, D M Road, Bulandshahr, Uttar Pradesh-203001. PAN-AAFTB0473P Vs. Income Tax Officer, Ward-2(3)(3), Bulandshahr. (Appellant) (Respondent) Assessee by None Department by ShriMahesh Kumar, CIT-DR Date of Hearing 14/08/2025 Date of Pronouncement 22/08/2025 ORDER PER MADHUMITA ROY, JM: Both the appeals filed by the assessee are directed against the different orders both dated 28.11.2024 passed by the Commissioner of Income Tax (Exemptions), Lucknow [hereinafter referred to as ‘the Ld. CIT(E)] under Section 80G and 12AA (1)(b)(ii) of Income Tax Act, 1961 respectively both for Assessment Years 2024-25. Printed from counselvise.com 2 ITA Nos.1722 & 1723/Del/2025 BhartiyaTattva Foundation vs. ITO 2. None appeared on behalf of the assessee at the time of hearing, neither any adjournment has been sought for. However, having regard to the order passed by the Ld. CIT(E) on the activities claimed to have been maintained by the assessee being charitable purposes, these appeals are heard analogously and are being disposed of ex-parte. 3. Both appeals filed by the assessee are directed against different orders both dated 28.11.2024 passed by Ld. Commissioner of Income Tax (Exemptions), Lucknow rejecting the grant of registration under Section12AB and80G of the Income Tax Act as prayed by the assessee. The assessee trust made an application for registration under Section 12AB of the Income Tax Act, 1961 dated 21.01.2023 and also an application for registration of Trust under Section 80G(5) of the IT Act dated 10.05.2024 both in Form No.10AB under Rule 17A of the Income Tax Rules, 1962. It appears from the records that registrations so prayed for by the assessee were rejected due to non-filing of relevant documents by the assessee; no details of activities have been filed. In the absence of evidence with regard to the commencement of the charitable activities, no verification could have been done, neither the genuineness of the activities as per object of the trust could be verified. Therefore, in fact, in the absence of proper documentary evidence to satisfy the genuineness and commencement of the charitable activities of the assessee Trust, both the applications stood rejected. Printed from counselvise.com 3 ITA Nos.1722 & 1723/Del/2025 BhartiyaTattva Foundation vs. ITO 4. Under these facts and circumstances, we find it fit and proper to grant a further opportunity of being heard to the assessee in order to prevent the miscarriage of justice. We thus, dispose of these two appeals by remitting the issues to the file of the Ld. CIT(E) to consider the same afresh on the basis of the evidences to be produced by the assessee before it and upon granting opportunity of being heard to the assessee. The assessee trust is also directed to furnish all the required documents in order to satisfy the genuineness in support of the activities rendered by the assessee before the Ld. CIT(E) at the time of hearing of the issues. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(E), the said authority would be at liberty to dispose of the issues strictly in accordance with law. 5. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 22.08.2025. Sd/- Sd/- /- cccccccccccccccc (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:.22.08.2025 Rohit, Sr.PS Printed from counselvise.com 4 ITA Nos.1722 & 1723/Del/2025 BhartiyaTattva Foundation vs. ITO Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "