KISHWARNA CHARITABLE TRUST,GREATER KAILASH PART I V. CIT(EXEMPTION), SHRI PRAKASH DUBEY, CIVIC CENTRE, MINTO ROAD

ITA 4999/DEL/2025

AI Insights

The Kishwarna Charitable Trust filed two separate appeals against the order of the CIT(E), Delhi, which rejected their applications for registration under sections 12AB(1)(b)(ii)(B) and 80G of the Income-tax Act, 1961. The Trust had applied for these registrations by filing Form 10AB, but their applications were rejected due to the non-submission of revised MoUs with NGOs to whom they had provided premises for charitable activities. The Tribunal found that the CIT(E) had not adequately considered the Trust's responses and documents, leading to a decision to remand the matter back to the CIT(E) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790616 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 18-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISH S. GUPT
• Keywords: Opportunity of being heard; Charitable institution
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4998/DEL/2025 [ ] ITA No. 4999/DEL/2025 [ ] Kishwarna Charitable Trust Vs. The C.I.T(E) M-75, Greater Kailash, Part - 1 Delhi New Delhi PAN : AAATK 3504 D (Applicant) (Respondent) Assessee By : None Department By : Shri Amish S. Gupt, CIT- DR Date of Hearing : 18.11.2025 Date of Pronouncement : 18.11.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 26.06.2025 rejecting the application for registration u/s 12AB(1)(b)(ii)(B) and u/s 80G of the Income-tax Act, 1961 [the Act, for short]. Printed from counselvise.com ITA No. 4998/DEL/2025 ITA No. 4999/DEL/2025 Kishwarna Charitable Trust Vs.The C.I.T(E) Page 2 of 4 2. Since both the captioned appeals pertain to same assessee, they were heard together are disposed of by this common order for the sake of convenience and brevity. None appeared on behalf of the assessee. We decided to proceed ex-parte with the assistance of the ld DR. 3. Briefly stated the facts of the case are that the assessee filed Form 10AB and applied for registration u/s 12AB(1)(b)(ii) and registration u/s 80G(5)(ii)(b)(B) of the Act. The ld. CIT (Exemption) issued notices and asked to furnish several documents to which the assessee filed its reply by furnishing the documents as called for. Ultimately, the CIT (Exemption) rejected the registration applications vide order u/s 12A and 80G. 4. The assessee is aggrieved and has come in appeal before us. With the assistance of the ld DR, we find that the ld. CIT(E) has cryptically brushed aside the reply of the assessee and passed order without examining the objectives of the Trust. We are therefore, of the considered view that the ld. CIT(A) was not justified in rejecting the applications of the assessee for registration 12AB(1)(b)(ii) and u/s 80G of the Act on the ground that the assessee could not file the revised MoUs with the NGOs to whom the assessee has provided its premises for charitable activities. 5. The ld. DR relied upon the orders of the ld. CIT(E). Printed from counselvise.com ITA No. 4998/DEL/2025 ITA No. 4999/DEL/2025 Kishwarna Charitable Trust Vs.The C.I.T(E) Page 3 of 4 6. We have given a thoughtful consideration to the order of the CIT (Exemption). We find that the assessee has filed several documents and evidences before the CIT(E), to establish the genuineness of the activities of the trust. We are of the view that the rejection of grant of registration by ld. CIT(A) is not justified as the ld. CIT(E) has not given adequate opportunity of being heard to the assessee. Accordingly, in the interest of justice and fair play, we restore the issues to the file of the ld. CIT(E). The assessee is directed to furnish the necessary documents for verification and the ld. CIT(E) is directed to examine the same and decide the issue of registration after affording reasonable and sufficient opportunity of being heard to the assessee. 7. In the result, both appeals of assessee in ITA No. 4998/DEL/2025 and ITA No. 4999/DEL/2025 are allowed for statistical purposes. The order is pronounced in the open court on 18.11.2025. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 05th December, 2025. VL/ Printed from counselvise.com ITA No. 4998/DEL/2025 ITA No. 4999/DEL/2025 Kishwarna Charitable Trust Vs.The C.I.T(E) Page 4 of 4 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "