CURRENT AND STRATEGIC AFFAIRS FORUM,SOUTH DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION), NEW DELHI

ITA 5825/DEL/2024

AI Insights

The case involves appeals by the CURRENT AND STRATEGIC AFFAIRS FORUM against the orders of the Commissioner of Income Tax (Exemption), which were related to the rejection of applications for registration under section 12A and approval under section 80G of the Income Tax Act, 1961. The Tribunal noted that the appeals were initially time-barred but accepted the explanation for the delay due to the extension of the filing date for Form 10AB by a CBDT Circular. The main contention was that the assessee had submitted necessary details which were allegedly not considered by the CIT(E) in their decisions. The Tribunal found merit in the assessee's argument and remanded the matter back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314002 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: HARI OM JINDAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA NOS. 5825 & 5829/Del/2024 A.YR. : ---- CURRENT AND STRATEGIC AFFAIRS FORUM, FLAT No. 605, Block-J, 6th floor, Som Vihar, R.K. Puram, Sector-8, New Delhi (PAN: AAJCC9361L) VS. Commissioner of Income Tax (Exemption), Civic Centre, New Delhi (APPELLANT) (RESPONDENT) Appellant by : Sh. Hari Om Jindal, CA Respondent by : Ms. Pooja Swaroop, CIT(DR) Date of hearing : 06.05.2025 Date of pronouncement : 06.05.2025 ORDER PER SHAMIM YAHYA, AM : These appeals by the assessee are directed against the separate orders of the Ld. CIT Exemption, Delhi passed u/s. 12AB(1)(b)(ii)(B) and u/s. 80G(5) of the Income Tax Act, 1961 (hereinafter referred as “Act”) respectively. 2. At the threshold, it is noted that the appeal is time barred by 200 days. In this regard, Ld. AR has submitted that delay in filing the appeal before the Tribunal is due to extension of date of filing of Form 10AB application by the CBDT Circular No. 7/2024 till 30.6.2024 and accordingly, fresh Form 10AB 2 | P a g e was submitted on 18.5.2024, as a result thereof the delay was occurred. Ld. DR could not controvert the aforesaid contention of the ld. AR. Upon hearing both the sides and perusing the records, we find that reasonable cause has been attributed to the assessee in filing the belated appeal before the Tribunal, hence, in the interest of justice, the delay in filing the appeal before the appeal deserve to be condoned. We hold and direct accordingly. 3. The brief facts of the case are that assessee has filed an application in Form 10AB for seeking registration under section 12A(1)(ac)(vi)-B of the Income Tax Act, 1961 and also filed application u/.s 80G for obtaining approval. In both the matters, Ld. CIT(E) noted that assessee has not submitted the necessary details, however, it is the case of the assessee that assesee has duly submitted details on 22.3.2024, but the same was not considered by the Ld. CIT(E) and the applications of the assessee were rejected vide respective orders dated 28.3.2024. Hence, it was pleaded that the matters may be sent back to the file of the Ld. CIT(E), to consider the issues, afresh after giving adequate opportunity of being heard to the assessee. Ld. DR did not controvert the aforesaid proposition. 4. We have heard both the parties and perused the records. We note that Ld. CIT(E), Delhi, has noted that assessee has not made submissions despite affording opportunity and has not supplied the necessary details. However, it is the contention of the ld. Counsel for the assessee that assessee has duly submitted the necessary details, but the same was not been considered in the 3 | P a g e order whereby Ld. CIT(E) has rejected the both the applications. Hence, in the interest of justice, the matter is remanded back to the file of the CIT(E) to consider the issues afresh in both the appeals. We hold and direct accordingly. 5. In the result, both the appeals filed by the assessee stand allowed for statistical purposes. Order pronounced in the Open Court on 06.05.2025. Sd/- (SUDHIR PAREEK) Sd/- (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "