PAHAL SOCIETY FOR DEVELOPMENT,DELHI V. ASSESSING OFFICER, DELHI

ITA 2669/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779785 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT APPLICATION BY
• Assessee Lawyers: UZAIR ELAHI; MANSOOR ELLAHI
• Keywords: Charitable institution
• Section: 12AA; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Aggarwal, Accountant Member ITA No. 2668/Del/2025 : Asstt. Year : 2025-26 ITA No. 2669/Del/2025 : Asstt. Year : 2025-26 Pahal Society for Development, 3rd Floor, C/o Khajan Singh, 80AI-9, New Delhi-110070 Vs Assessing Officer, Civic Centre, Minto Road, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAAP8716D Assessee by : Sh. Uzair Elahi, Adv. & Sh. Mansoor Ellahi, CA Revenue by : Adjournment Application by CIT-DR Date of Hearing: 15.10.2025 Date of Pronouncement: 15.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals ITA Nos. 2668 & 2669/Del/2025, for Assessment Year 2025-26, arise against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024-25/1073965348(1) & 1073966235(1) dated 04.03.2025, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby Printed from counselvise.com ITA Nos. 2668 & 2669/Del/2025 Pahal Society For Development 2 declining it’s claim of section 12AA and section 80G registrations as a charitable trust. 4. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out. 5. Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. These assessee’s twin appeals ITA Nos. 2668 & 2669/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 15/10/2025. Sd/- Sd/- (Manish Aggarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 15/10/2025 *Subodh Kumar, Sr. PS* Printed from counselvise.com "