KATYAYANI EDUCATIONAL & CHARITABLE TRUST,MEERUT V. CIT (EXEMPTIONS), LUCKNOW

ITA 1216/DEL/2025

AI Insights

The case involves Katyayani Educational & Charitable Trust, which appealed against the order of the Ld. CIT(Exemption), Lucknow, rejecting their application for approval under section 80G(5) of the Income Tax Act, 1961. The rejection was based on the grounds that the Trust failed to establish itself as a public charitable trust and did not fulfill all the provisions laid down in Section 80G(5) as well as Section 12AB of the Act. The Tribunal noted the absence of the Appellant's representation and decided the appeal based on the Department's representative and the material on record.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771969 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMER SINGH MEENA
• Keywords: Set aside; Opportunity of being heard; Charitable institution

Judgement Text

"1 ITA No. 1216/Del/2025 Katyayani Educational and Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 1216/Del/2025 Katyayani Educational & Charitable Trust 51/46, PreetVihar Colony, Nauchandi, Garh Road, Meerut-250001(U.P.) PAN: AABTK4241Q Vs Assessment Unit Income Tax Department, Income Tax Officer, (Exemption) Ghaziabad, UP Appellant Respondent Assessee by None Revenue by Sh. Sumer Singh Meena, CIT (DR) Date of Hearing 27/08/2025 Date of Pronouncement 28/08/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. CIT(Exemption) (‘Ld. CIT(E) for short), Lucknow, dated 20/09/2024. 2. The appellant filed an Application for approval u/s 80G(5) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 20/09/2024 on the ground that the Assessee failed to establish that the Assessee is a public charitable trust and does not fulfil all the provisions laid down in Section 80G(5) as well as Section 12AB of the Act. Printed from counselvise.com 2 ITA No. 1216/Del/2025 Katyayani Educational and Charitable Trust 3. None appeared for the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record. 4. The Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced the complete documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal. 5. We have heard the Ld. Department's Representative and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application on the ground that the Assessee failed to establish that the Assessee is a public charitable trust and does not fulfil all the provisions laid down in Section 80G(5) as well as Section 12AB of the Act. As could be seen from the order of the Ld. CIT(A), the Assessee failed to produce requisite documents in support of its claim. Considering the above facts and circumstances, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. Printed from counselvise.com 3 ITA No. 1216/Del/2025 Katyayani Educational and Charitable Trust 6. In the result, the appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 28th August, 2025 Sd/- Sd/- (AVDHESH KUMAR MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28.08.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "