INDEPENDENT ENERGY POLICY INSTITUTE,NEW DELHI V. CIT (E), NEW DELHI

ITA 1690/DEL/2025

AI Insights

The case involves the Independent Energy Policy Institute, which appealed against the decision of the CIT (Exemptions) denying them registration under section 12A of the Income Tax Act. The primary contention was that the CIT (Exemptions) had not adequately considered the information provided by the assessee in response to the notices issued. The Tribunal found that the CIT (Exemptions) had not specified what information was lacking and did not provide an opportunity for the assessee to explain the details required. Consequently, the Tribunal set aside the CIT's decision and remanded the case for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772722 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Section 12A of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: RAKESH KUMAR
• Keywords: Set aside; Opportunity of being heard
• Section: 12A

Judgement Text

"ITA No.1690/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1690/Del/2025 िनधा रणवष /Assessment Year:2025-26 INDEPENDENT ENERGY POLICY INSTITUTE C-8/8615, Vasant Kunj, Delhi. PAN No.AAECI8383H बनाम Vs. CIT (EXEMPTIONS), Pratyakshkar Bhawan, E-2, Block, 26th Floor, Civic Centre, J.L. Nehru Marg, Delhi. अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent Assessee by Shri Rakesh Kumar, CA Revenue by Shri Mahesh Kumar, CIT DR सुनवाईक\bतारीख/ Date of hearing: 25.08.2025 उ\u000eोषणाक\bतारीख/Pronouncement on 29.08.2025 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) in denying registration u/s 12A of the Act. 2. Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(Exemptions) denied registration u/s 12A observing that the assessee has failed to file detailed information required by the notices referred to in the order, in support of genuineness of the activities carried on. Ld. Counsel for the assessee referring to page Printed from counselvise.com ITA No.1690/Del/2025 2 59 of the Paper Book which is the copy of notice dated 13.09.2024 issued by the Ld. CIT(Exemptions), submitted that the assessee has furnished all the necessary information as per the show-cause notice issued by the Ld. CIT(Appeals). 3. Ld. Counsel for the assessee further submitted that subsequently one more notice dated 08.01.2025 was also issued by the Ld. CIT(Exemptions) which is placed at page 66 of Paper Book to which the assessee also replied which is placed at page 68 onwards. The Ld. Counsel submits that the assessee has furnished all the information required by the Ld. CIT(Exemptions) and therefore there is no justification in denying registration without further giving any opportunity to the assessee to explain about the details required by the Ld. CIT(Exemptions). 4. Heard rival submissions, perused the order of the Ld. CIT(Exemptions). On perusal of the order of Ld. CIT(Exemptions), we noticed that the registration u/s 12A was denied to the assessee observing that assessee has failed to file details/information required by the notices referred to above. As a matter of fact the Paper Book furnished before us suggests that the assessee has furnished all the details as required by the Ld. CIT(Exemptions). The Ld. CIT(Exemptions) in his order did not specifically pointed out what Printed from counselvise.com ITA No.1690/Del/2025 3 information was lacking from the side of the assessee. If the Ld. CIT(Exemptions) is of the opinion that the assessee has not furnished requisite details he could have specifically pointed out what details were missing and required by him by giving an opportunity to the assessee to explain about the queries. Therefore, in the interest of justice, we set aside this order of the Ld. CIT(Exemptions) and restore this appeal to the file of Ld. CIT(Exemptions) who shall consider the issue afresh after providing adequate opportunity of being heard to the assessee and the evidences on record. 5. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 29.08.2025 Sd/- Sd/- (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.08.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT Printed from counselvise.com ITA No.1690/Del/2025 4 ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "