Sushruta Education Trust, New Delhi V. CIT(E), New Delhi

ITA 5439/DEL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6948 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 19-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: RAKESH JAIN
• Section: 80G; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. AMIT SHUKLA , JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 5439 /DEL/201 9 : ASSTT. YEAR : 2019 - 20 ITA NO. 5440/DEL/2019 : ASSTT. YEAR : 2019 - 20 SUSHRUTA EDUCATION TRUST, A - 18, GROUND FLOOR, PHASE - II, ASHOK VIHAR, DELHI - 110052 VS CIT(EXEMPTION), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A WTS5942D ASSESSEE BY : SH. RAKESH JAIN , ADV. REVENUE BY : SH. S. S. RANA, CIT DR DATE OF HEAR ING: 29 . 08 .201 9 DATE OF PRONOUNCEMENT: 17 .10 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : THE PRESENT APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE LD. CIT(EXEMPTIONS ), NEW DELHI DATED 15.05.2019 . 2. SH. N.C. SWAIN, THE LD. CIT(EXEMPTIONS ), NEW DELHI, DISPOSED OFF BY A COMMON ORDER REJECTING THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12AA AND EXEMPTION U/S 80G . IT WAS HELD THAT THE ASSESSEE FILED PART DETAILS ON 04.01.2019 AND HAS NOT COMPLIED TO THE LETTERS ISSUED ON 16.04.2019 AND ON 07.05.2019. OWING TO THE NON - COMPLIANCE, TH E LD. CIT (E) REJECTED THE APPLICATIONS OF THE ASSESSEE. 3. THE LD. AR ARGUED THAT THE PRAYER FOR EXEMPTION CANNOT BE REJECTED AT THE INITIAL STAGE OF MAKING THE APPLICATION U/S 12AA ITA NOS. 5439 & 5440 /DEL /2019 SUSHRUTA EDUCATION TRUST 2 OF THE ACT. HE PRAYED THAT GIVEN AN OPPORTUNITY ALL THE SUBMISSION WOUL D BE MADE BEFORE THE AUTHORITIES. THE LD. DR PRINCIPALLY OBJECTED TO THE REMAND OF THE CASE. 4. ON GOING THROUGH THE RECORD, WE HOLD THAT THE INTEREST OF THE JUSTICE WOULD BE WELL SERVED BY REMANDING THE MATTER TO THE FILE OF THE LD. CIT(E) TO EXAMINE THE MATTER AFRESH AND TO TAKE A DECISION IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAX ACT. THE ASSESSEE IS ALSO DIRECTED TO COMPLY PROMPTLY TO THE NOTICES ISSUED BY THE AUTHORITIES FROM TIME TO TIME AND FURNISH ALL THE DETAILS CALLED FOR WITHOUT SEEKIN G ANY UNNECESSARY ADJOURNMENTS. 5. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRO N OUNC ED IN THE OPEN COURT ON 17 /10 /2019 . SD/ - SD/ - ( AMIT SHUKLA ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 /10 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR