Sukoon SP Foundation, New Delhi V. CIT(E), New Delhi

ITA 375/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9616 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 05-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 375/DEL/2021 : ASSTT. YEAR : SUKOON SP FOUNDATION, JC-9, KIRKI EXTENSION, MALVIAY NAGAR, NEW DELHI-110016 VS CIT(E), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AZTS4133K ASSESSEE BY : SH. ANIL JAIN, ADV. REVENUE BY : SH. H. K. CHOUDHARY, CIT DR DATE OF HEAR ING: 26 . 0 7 .20 2 1 DATE OF PRONOUNCEMENT: 26 .07 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: ORDER U/S 12AA(1)(B) R.W.S. 12A & 80G(5)(VI) OF TH E INCOME TAX ACT, 1961 WAS PASSED ON 09.03.2021 REJEC TING THE GRANT OF REGISTRATION OWING TO FAILURE OF THE ASSES SEE TO COMPLY WITH THE DIRECTIONS OF THE LD. CIT (E) AS WELL AS F AILURE TO SPECIFY AND ELABORATE THE OBJECTS OF THE TRUST. 2. BEFORE US, IT WAS PLEADED THAT GIVEN AN OPPORTUN ITY, DUE COMPLIANCE WOULD BE MADE BEFORE THE LD. CIT (E). WE BELIEVE, THAT THE ASSESSEE WOULD NOT MISUSE THE TRUST REPOSE D UPON IN COMPLYING TO THE DIRECTIONS OF THE LD. CIT (E). HEN CE, IN THE INTEREST OF JUSTICE, WE HEREBY REMAND THE MATTER TO THE FILE OF THE LD. CIT (E) TO EXAMINE THE MATTER AFRESH AND DE CIDE THE ISSUE ON MERITS. ITA NO. 375/DEL/2021 SUKOON SP FOUNDATION 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2021. SD/- SD/- (KUL BHARAT) ( DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 26/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR