Shivani Foundation, Delhi V. CIT(E), Delhi

ITA 9574/DEL/2019

AI Insights

The case involves Shivani Foundation appealing against the orders of the Commissioner of Income Tax (Exemptions), which denied their registration under Section 12AA read with Section 12A and Section 80G(5)(vi) of the Income Tax Act, 1961. The primary contention was the denial of registration which is crucial for availing tax exemptions. The Tribunal noted the absence of the assessee's representation during the hearing and proceeded ex-parte. It was observed that the assessee had not responded to the queries raised by the CIT (E) regarding the genuineness of its activities and objectives, which led to the initial denial of registration. The Tribunal decided to set aside the matter to allow the assessee another opportunity to comply with the requirements for registration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121671 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 28-03-2023
• Assessment Year: misc
• Appeal Filed On: 15-12-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.9020 & 9574/DEL/2019 Assessment Year 2019-20 Shivani Foundation, C-112, Defence Colony, New Delhi. v. CIT (Exemptions), Delhi. TAN/PAN: AAXTS4318J (Appellant) (Respondent) Appellant by: None Respondent by: Shri H.K. Chaudhary, CIT-DR Date of hearing: 29 03 2023 Date of pronouncement: 29 03 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The capt io ned appeal s ha ve been f il ed b y t he Ass essee agai nst the or der s of t he Co mmi ssioner of I nco me Tax (Ex e mpt i on), New Del hi ( ‘CI T( E) ’ i n short ) dat ed 28. 09. 2019 under Sect i on 12AA(1) (b) r. w. Sect ion 12A and dat ed 25. 10. 2019 u nder Sect i on 80G(5)( vi) of t he Inco me Tax Act, 1961 (t he Act ). 2. As per t he capt ioned appeal , t he assessee has chal l enged the de ni al of regi str at ion under Sec ti on 12AA r. w. S ecti on 12A and consequent denial of re gist rati on under Sect i on 80G of th e Act . 3. When the mat ter was cal led f or hea ri ng, none a ppear ed f or I.T.A No.9020 & 9574/Del/2019 2 the assessee. The mat t er was accordi ngl y pr oceeded ex-part e. 4. On per usal of t he order date d 28. 09. 2019 passed under Secti on 12A A r. w. Sect i on 12A of the Act b y t he CI T( E), it app ears that t he CI T( E) call ed f or cert ain detai ls t o draw sat isfact i on on ge nui neness of t he act i vit i es and obj ects etc. as conte mpl at ed under Sect i on 12AA of the Act. However, the assessee has not fi l ed a n y r esp onse t o the queries rai sed. I t furt her appears t hat the assessee was gi ve n onl y s ol i tar y oppor tuni t y t o co mpl y wi th t he re qui re ment s and t he regist rati on was deni ed f or non co mpl ia nce on points raised. 5. Under t he ci rcu mst ances, we consi der i t expe die nt t o al low pr ope r opport uni t y t o t he assessee t o subst anti at e i ts appl i cati on in accor dance wi t h l aw. The i ssue i s t hus r est ored to the f il e of the CI T( E) f or fre sh deter mi nati on i n accorda nce wit h l aw. The assessee i s caut io ned t o c o-oper ate wit h t he pr oceedings befor e the CIT( E) for adj udi cati on on the appli cati on. 6. I n ter m of the di rect i ons note d above, ITA No.90 20/ Del/ 2019 is set aside t o the fil e of t he CIT(E) for fr esh det er mi nat i on on eli gi bil i t y o f re gi st rati on under Sect ion 12AA of t he Act . 7. I n the result , the appeal of t he assessee i s al lowed f or stati sti cal purpose s ex-parte. 8. Like wise, ITA No. 9574/ Del/ 2019 seeking re gist rati on under Sect ion 80G is al so set aside t o t he fi le of t he CIT (E) on si mil ar ter ms f or fresh deter mi nat i on i n accor dance wi th l aw af ter giving pr oper op port uni t y t o the assessee. I.T.A No.9020 & 9574/Del/2019 3 9. I n the result , the appeal of t he assessee i s al lowed f or stati sti cal purpose s ex-parte. 10. I n t he result , both the capti one d a ppe al s are al l owe d f or stati sti cal purpose s ex-parte. Order pronounced in the open Court on 29/03/2023. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /03/2023 Prabhat