PUBLIC POLICE,DELHI V. CIT (EXEMPTION), DELHI

ITA 90/DEL/2025

AI Insights

The case involves the appellant, Public Police, challenging the decision of the Commissioner of Income Tax (Exemptions), which rejected their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was based on the appellant's failure to comply with notices and produce necessary documents. The appellant argued that the decision was made in violation of the principles of natural justice as they were not given an opportunity to be heard. The Tribunal found merit in the appellant's arguments and remanded the case for a fresh decision, emphasizing the need for a fair hearing and proper communication with the appellant at their updated address.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712037 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KUMAR YADAV
• Assessee Lawyers: PRANAV YADAV; ANKIT GARG
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 12A

Judgement Text

" 1 ITA No. 90/Del/2025 Public Police Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “A” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 90/DEL/2025 Public Police, Ground Floor 21, Hans Bhawan 1, Bahadur Shah Zafar Marg, Delhi Present address: A-100, Second floor, AnandVihar, Delhi- 110092 PAN: AAAETP0034B Vs Commissioner of Income Tax (Exemption) Civic Centre, Delhi Appellant Respondent Appellant by Sh. Pranav Yadav, Adv& Sh. Ankit Garg, Adv Revenue by Sh. Sanjeev Kumar Yadav, CIT, DR Date of Hearing 16/07/2025 Date of Pronouncement 23/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Appellant against the order of Ld. Commissioner of Income Tax (Exemptions) (‘Ld. CIT(E) for short), New Delhi dated 09/12/2024. 2. Facts in brief are that the appellant filed an Application for registration u/s 12A (1)(ac)(iii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 09/12/2024on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of the claim, which is under challenged before us. Printed from counselvise.com 2 ITA No. 90/Del/2025 Public Police Vs. CIT(E) 3. The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant. The Ld. Counsel has also informed the Bench that the Appellant is carrying out its activities from its new premises/address i.e. A-100, Second floor, AnandVihar, Delhi- 110092, thus sought for remanding the matter to the file of the CIT(E) with a direction to communicate the Appellant on the new address. 4. Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal. 5. We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the application afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. Further, the Ld. Printed from counselvise.com 3 ITA No. 90/Del/2025 Public Police Vs. CIT(E) CIT(E) is directed to communicate the Appellant in its new address i.e. A-100, Second floor, Anand Vihar, Delhi- 110092. 6. In the result, the appeals of the Appellant partly allowed for statistical purpose. Order pronounced in the open court on 23rd July , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 23 .07.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "