PATH SANJIVANI CHARITABLE TRUST,SOUTH DELHI V. CIT(EXEMPTION), NEW DELHI

ITA 1222/DEL/2025

AI Insights

The case involves Path Sanjivani Charitable Trust, which appealed against the orders of the Ld. CIT (Exemption), Delhi, rejecting their applications for registration under section 12A and approval under section 80G of the Income Tax Act, 1961. The Tribunal noted that the assessee had not provided complete details as required by the Ld. CIT (E), leading to the rejection of their applications. However, it was observed that some details were indeed submitted but were incomplete. In the interest of justice, the Tribunal remanded the matter back to the Ld. CIT (E) for fresh consideration, instructing the applicant to provide complete information.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315579 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPT
• Keywords: Charitable institution
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA NO. 1222/Del/2025 AND ITA NO. 1220/DEL/2025 A.YR. : 2024-25 PATH SANJIVANI CHARITABLE TRUST, HOUSE NO. 212, G/F KH 630, GHITORNI ENCLAVE PAHARI, DELHI-110 030 (PAN: AAETP7685A) VS. CIT (EXEMPTION), CIVIC CENTRE, MINTO ROAD, NEW DELHI (APPELLANT) (RESPONDENT) Appellant by : None Respondent by : Ms. Amisha S. Gupt. CIT(DR) Date of hearing : 14.05.2025 Date of pronouncement : 14.05.2025 ORDER PER SHAMIM YAHYA, AM : These appeals by the assessee are directed against the orders both dated 10.12.2024 of the Ld. CIT (Exemption), Delhi passed u/s. 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 and u/s. 80G of the Act. 2. None appeared on behalf of the assessee, despite issue of notice of hearing, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records. 2 | P a g e 3. The brief facts of the case are that assessee has filed an application in Form 10AB for seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and application for grant of approval u/s. 80G of the Act. The applicant was issued a questionnaire dated 05.7.2024 to furnish certain details/documents/clarifications in support of its request for registration. The case was fixed for compliance on 22.7.2024. The applicant submitted the details on 22.7.2024. On perusal of the response, the applicant was afforded another opportunity vide letter dated 02.12.2024 and requested some additional details/information the applicant was again specifically requested to submit detail so income shown by it from “Cancer Awareness prevention and Early detection” during the FY 2022-23. Ld. CIT(E) observed that the applicant in response submitted reply on 6.12.2024, wherein the applicant has again failed to file the complete details. Ld. CIT(E) noted that assessee has not submitted the complete details, therefore, Ld. CIT(E) rejected both the applications vide respective orders both dated 10.12.2024. 4. We have heard the Ld. DR and perused the records. We note that Ld. CIT(E), Delhi, has noted that assessee has not made submissions despite affording opportunity and has not furnished the complete details. However, as per record, the assessee has submitted the details, but the same was not complete as per the requirement of the Ld. CIT(E), hence, Ld. CIT(E) has rejected both the applications. Therefore, in the interest of justice, the matter is remanded back to the file of the Ld. CIT(E) to consider the issues afresh in 3 | P a g e both the appeals by considering all the evidences / documents. However, Applicant is directed to furnish the complete details/ evidences before the Ld. CIT(E). Ld. DR fairly agreed to this proposition. We hold and direct accordingly. 5. In the result, both the appeals filed by the assessee stand allowed for statistical purposes. Order pronounced in the Open Court on 14.05.2025. Sd/- (VIMAL KUMAR) Sd/- (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER SRBHATNAGAR Copy forwarded to:- 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar "