MATA MUNIYA DEVI EDUCATIONAL SOCIETY,SAMALKA, NEW DELHI V. CIT(EXEMPTION), DELHI, NEW DELHI

ITA 808/DEL/2025

AI Insights

The case involves Mata Muniya Devi Educational Society appealing against the decision of the Commissioner of Income Tax (Exemption), Delhi, which had rejected their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was based on the society's failure to provide requisite documentary evidence and details as requested by the CIT(E) on multiple occasions. The Tribunal, after hearing the submissions, decided to restore the matter to the CIT(E) for a fresh examination, providing the assessee another opportunity to present the necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315605 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: PAWAN CHHIKARA
• Section: 10B

Judgement Text

"ITA No.808/Del/2025 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.808/Del/2025 [Assessment Year : NA] Mata Muniya Devi Educational Society, 385 GF, Harbans Singh, Heera Public School, Samalka, Delhi-110037. PAN-AAEAM6313K vs CIT(Exemption), Delhi APPELLANT RESPONDENT Appellant by Shri Pawan Chhikara, CA Respondent by Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 14.05.2025 Date of Pronouncement 14.05.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 12.12.2024 of Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld.CIT(A)”] in Application No.CIT(Exemption),Delhi/2024- 25/12AA/12036 passed u/s 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 [“the Act”] pertaining to Assessment Year NA. 2. At the outset, the Ld. Counsel for the assessee has challenged the action of the Ld. CIT(E) for rejecting the application for registration u/s 12A(1)(ac)(iii) of the Act. 3. From the perusal of the order, it is seen that the assessee has filed Form 10B for granting registration u/s 12A(1)(ac)(iii) is rejected. It is seen that the Ld. CIT(E) has denied the registration u/s 12A(1)(ac)(iii) as the assessee has failed to provide the details as sought from time to time and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to furnish documentary evidences like financial statement as on 31.03.2024 alongwith audit report, detailed note on charitable activity, property purchased for the construction of ITA No.808/Del/2025 Page | 2 school, details of unsecured loan, confirmation letter from creditors, balance sheet of creditors, Copy of ITRS and 26AS for the last three years and bank account statement etc. 4. Before us, the Ld. AR of the assessee submits that the assessee was not able to file the details before the Ld. CIT(E), however, he requested that assessee may be granted one more opportunity to represent its case before the Ld. CIT(E) to file the documentary evidences as required by Ld. CIT(E). 5. In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 6. We have heard the rival submissions and perused the material available on record. It is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details/documents/clarification in support of its claim of registration u/s 12A(1)(ac)(iii). However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12A(1)(ac)(iii) of the Act. 7. Under these facts and circumstances of the case and in the interest of justice, the matter is restored to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after giving reasonable opportunities to the assessee. The assessee is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions, appeal of the assessee is allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.05.2025. Sd/- Sd/- (MAHAVIR SINGH) VICE PRESIDENT *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER ITA No.808/Del/2025 Page | 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "