KRISH FOUNDATION,NEW DELHI V. CIT(EXEMPTION), NEW DELHI

ITA 5437/DEL/2024

AI Insights

The case involves Krish Foundation, the Appellant, who filed appeals against the orders of the Commissioner of Income Tax (Exemption), Delhi, which rejected their applications for registration under sections 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961. The primary contention of the Appellant was that the Ld. CIT(E) had not adequately verified the documents and had not provided sufficient opportunity to present further submissions before rejecting the applications. The Department's Representative argued that the Appellant failed to respond adequately to queries raised by the Ld. CIT(E) regarding the expenditures for charitable purposes. The Tribunal decided to remand the case back to the Ld. CIT(E) for a fresh consideration, emphasizing the need for a fair hearing and thorough examination of the documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789362 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 25-11-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: VISHAL CHANDRA GUPTA
• Keywords: Opportunity of being heard; Charitable institution
• Section: 80G

Judgement Text

"1 ITA No. 5437 & 5438/Del/2024 Krish Foundation Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5437/Del/2024 ITA No. 5438/Del/2024 Krish Foundation K-06, Type III, Mahanadi Extension, Ignou, Maidan Garhi, New Delhi-110068 PAN: AADTK6984E Vs CIT (Exemption) Civic Centre, Minto Road, New Delhi Appellant Respondent Assessee by Sh. Vishal Chandra Gupta, CA Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 24/11/2025 Date of Pronouncement 26/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 27/09/2024, wherein the applications filed by the Assessee for grant of registration u/s 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961 ('Act' for short) have been rejected. 2. The Ld. Counsel for the Assessee submitted that the orders impugned rejecting the applications have been passed erroneously, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing sufficient opportunity to the appellant to produce further documents and submissions, the orders impugned has been passed. Thus, sought for allowing the Appeals. Printed from counselvise.com 2 ITA No. 5437 & 5438/Del/2024 Krish Foundation Vs. CIT(E) 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to reply to the query raised by the Ld. CIT(E) and applicant could not establish that the expenditures incurred by the Appellant for charitable purpose, therefore, the applications have been rightly rejected which requires no interference at the hands of the Tribunal. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals. 4. We have heard both the parties and perused the material available on record. The Ld. CIT(E) issued notice dated 16/04/2024 requiring the appellant to submit a note on activities carried out by the Trust during the last three Financial Years. The Appellant replied to the same, however, the same has been rejected by the Ld. CIT(E)on the ground that expenditure incurred under various heads, specially administrative expenses, are not in alignment with the above claim of the trust since as per financial statements no expenses has been incurred on training, food distribution, education etc. Considering the above facts and circumstances, we remand the issue to the file of the Ld. CIT(E) with a liberty to the Appellant to produce all the documents in support of its claim and we hereby direct the Ld. CIT(E) to consider the applications afresh in accordance with law after providing opportunity of being heard to the Appellant. Printed from counselvise.com 3 ITA No. 5437 & 5438/Del/2024 Krish Foundation Vs. CIT(E) 5. In the result, the appeals of the Appellantare partly allowed for statistical purpose. Order pronounced in the open court on 26th November, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 26 .11.2025 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 "