Freed, New Delhi V. CIT (Exemption), New Delhi

ITA 1620/DEL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8697 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-02-2024
• Assessment Year: misc
• Appeal Filed On: 25-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 1620 & 1621/Del/2023 Freed, C/o. Matta & Co, 877, Aggarwal Cyber Plaza-II, Netaji Sughash Place, Pitampura, New Delhi Vs. CIT(Exemption), New Delhi (Appellant) (Respondent) PAN:AAATF8480B Assessee by : Shri Bipul Matta, CA Revenue by: Shri T. James Singson, CIT DR Date of Hearing 13/02/2024 Date of pronouncement 16/02/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 1620/Del/2023, arises out of the ld CIT(Exemption), Delhi [hereinafter referred to as „ld. CIT(E)‟, in short] in Appeal No. ITBA/EXM/F/EXM45/2022- 23/1051502453(1) dated 28.03.2023 u/s 12AB(1)(b)(ii) and in ITA No. 1621/Del/2023, arises out of the ld CIT(Exemption) Delhi [hereinafter referred to as „ld. CIT(E)‟, in short] in Appeal No. ITBA/EXM/F/EXM45/2022-23/1051502396(1) dated 28.03.2023 u/s 80G. 2. The assessee has raised the following ground of appeal in ITA No. 1620/Del/2023:- “1. That the Learned Commissioner of Income-tax (Exemption) failed to appreciate the facts of case and proceeded to reject the application filed by appellant in Form 10AB in regard to section 12A of the Income Tax Act, 1961. 2. That the Learned Commissioner of Income-tax (Exemption) further erred by not providing the amicable opportunity to the appellant before framing the orders. ITA No. 1620 & 1621/Del/2023 Freed 3. That the Rejection Order is full of contradictions, which warrants the order to be set aside. 4. The appellant craves leave to add, alter, amend or forego any of the grounds of appeal before or at the time of hearing. 5. That the above grounds are without prejudice to each other.” 3. The assessee has raised the following ground of appeal in ITA No. 1621/Del/2023:- “1. That the Learned Commissioner of Income-tax (Exemption) failed to appreciate the facts of case and proceeded to reject the application filed by appellant in Form 10AB in regard to section 12A of the Income Tax Act, 1961. 2. That the Learned Commissioner of Income-tax (Exemption) further erred by not providing the amicable opportunity to the appellant before framing the orders. 3. That the Rejection Order is full of contradictions, which warrants the order to be set aside. 4. The appellant craves leave to add, alter, amend or forego any of the grounds of appeal before or at the time of hearing. 5. That the above grounds are without prejudice to each other.” 4. We have heard the rival submissions and perused the material available on record. The assessee is a registered public charitable trust engaged in carrying out charitable activities to encourage conversations around eating disorders in India. The assessee‟s core mission is to enable holistic well being in India through diverse, credible and inclusive resources for support and education for all eating disorders. It intends to acknowledge conversation around eating disorders in India and provide support to individuals and families affected by them. Provisional registration u/s 12A(1)(ac)(vi) of the Act was granted to the assessee in Form 10AC on 27.10.2021 for AYs 2022-23 to 2024-25 by the ld CIT(E). Similarly, provisional registration u/s 80G(5)(vi) of the Act was granted to the assessee in Form 10AC on 27.10.2023 for the period AY 2024-25. ITA No. 1620 & 1621/Del/2023 Freed 5. Thereafter, the assessee made application in Form 10AB on 13.09.2022 for seeking final registration u/s 12A(1)(ac)(iii) and exemption u/s 80G(5) of the Act. The ld CIT(E), Delhi passed a rejection order in Form 10AD on 28.03.2023. All the details called for by the ld CIT(E) in his questionnaire were duly replied by the assessee by furnishing voluminous documents. The various documents submitted by the assessee before the ld CIT(E) are enclosed in page 44 to 146 of the Paper Book and pages 150 to 333 of the Paper Book filed before us. In our considered opinion, these documents are not appreciated by the ld CIT(E) while denying the registration to the assessee. Hence, we deem it fit and appropriate to restore to file of the ld CIT(E) for de novo adjudication in accordance with law and in the light of various documentary evidences submitted by the assessee which are enclosed in the Paper Book filed before us. Further the assessee is given liberty to furnish fresh evidences, if any, in support of its contentions. Accordingly, the grounds raised by the assessee in both appeals are allowed for statistical purposes. 6. In the result, both the appeals of the assessee are allowed for statistical purposes. 7. Order pronounced in the open court on 16/02/2024. -Sd/- -Sd/- (AMIT SHUKLA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16/02/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi