MATA SITA VEDIC KANYA GURUKUL,DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI, DELHI

ITA 1560/DEL/2025

AI Insights

The case involves Mata Sita Vedic Kanya Gurukul, an appellant, against the order of the ld. CIT(E), New Delhi, which rejected their application for grant of registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961 for the assessment year 2025-26. The rejection was primarily due to the non-appearance of the assessee, attributed to the health issues of the founder trustee who was suffering from cancer. The Tribunal found the reasons for the delay in filing the appeal to be reasonable and thus condoned the delay. It was decided that the CIT(E) should re-examine the case, providing a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315819 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: ASTHA GUPTA
• Keywords: Condonation of delay; Opportunity of being heard; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1560/DEL/2025 [A.Y 2025-26] Mata Sita Vedic Kanya Gurukul Vs. The C.I.T(E) Flat No. 5E, KH No. 260/1, Delhi Chandan Holla, Chattapur South West Delhi, Delhi PAN: AAHTM 7972 J (Appellant) (Respondent) Assessee By : Ms. Astha Gupta, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 16.05.2025 Date of Pronouncement : 16.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(E), New Delhi dated 12.12.2024 for A.Y 2025-26. 2 ITA No. 1560 /DEL/2025 Mata Sita Vedic Kanya Gurukul [A.Y 2025-26] 2. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(A) has rejected the application for grant of registration u/s 12A(1)ac(iii) of the Income-tax Act, 1961 [the Act, for short]. It is the say of the ld. counsel for the assessee that the founder trustee was suffering from cancer and hence she could not tend to the trust matters. The ld. counsel for the assessee prayed for condonation of delay in filing the appeal. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. The reasons stated by the ld. counsel for the assessee for delay in filing the appeal seem to be reasonable. Accordingly, we condone the delay. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(E) has decided the issue without appreciation of facts. We are of the considered view that the assessee has reasonable cause for not participating before the ld. CIT(E). 3 ITA No. 1560 /DEL/2025 Mata Sita Vedic Kanya Gurukul [A.Y 2025-26] 5. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 6. The ld. CIT(E) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 7. In the result, appeal of assessee in ITA No. 1560/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 16.05.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated : 16th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 1560 /DEL/2025 Mata Sita Vedic Kanya Gurukul [A.Y 2025-26] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "