PURN PRAKASH TRUST,NEW DELHI V. CIT EXEMPTION, DELHI

ITA 5977/DEL/2024

AI Insights

The case involves Purn Prakash Trust appealing against the order of the Commissioner of Income Tax (Exemption), Delhi, which had rejected their application for registration under section 80G(5) of the Income Tax Act, 1961. The rejection was initially due to the absence of a section 12A registration, which is a prerequisite for 80G registration. However, following the Tribunal's decision to grant section 12A registration, the Trust's appeal for 80G registration was subsequently allowed. The Tribunal's decision emphasized the importance of the Trust's compliance with legal standards in maintaining their charitable status.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712007 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KUMAR YADAV
• Assessee Lawyers: SWEETY KOTHARI
• Section: 12A; 80G

Judgement Text

"ITA No.5977/Del/2024 Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5977/Del/2024 [Assessment Year : NIL] Purn Prakash Trust, A 2/501, Glaxo CGHS, Mayur Vihar, Phase-I, New Delhi-110091. PAN-AACTP8507B vs CIT(Exemption), Delhi APPELLANT RESPONDENT Appellant by Ms. Sweety Kothari, Adv. Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 29.11.2024 passed by Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld.CIT(A)”] in Application No.CIT(Exemption), Delhi/2024-25/12AA/11461 passed u/s 80G(5) of the Income Tax Act, 1961 [“the Act”] pertaining to assessment year NIL. 2. Brief facts of the case are that the assessee filed an application on 08.05.2024 for registration u/s 80G(5)(iii) of the Act. The application was issued a questionnaire dated 10.05.2024 to furnish certain details/documents/clarification in support of its claim of registration u/s 80G(5)(iii). The case was fixed for compliance on 27.05.2024. In response to this notice, the applicant vide letter dated 17.05.2024 submitted some details/documents. Thereafter, vide letter dated 14.06.2024, the applicant was afforded another opportunity to submit the details on or before 18.06.2024. In response to this notice, the applicant has submitted some Printed from counselvise.com ITA No.5977/Del/2024 Page | 2 more details on 06.08.2024. Thereafter, the applicant was afforded another opportunity and requested to submit certain additional details/information alongwith pending details. In response thereto, the applicant has submitted part details manually and through ITBA portal on various dates. The applicant has failed to submit the details and documents as required by the Ld.CIT(Exemption). As the assessee has failed to file details/information required through the notices referred above, in support of genuineness of the activities, charitable objects, commencement of the activities, the application filed in Form 10AB for grant of approval u/s 80G(5) is rejected. Since the application filed in Form 10AB seeking approval u/s 80G(5) is rejected, therefore, the provisional registration granted vide order dated 29.102.2021 having Unique Registration No.AACTP8507BF20219 issued for the period from 29.10.2021 to AY 2024-25 is also cancelled. 3. At the outset, Ld.AR for the assessee submitted that registration u/s 12A has been granted by the ITAT. Copy of the said order is also placed before us. He thus, prayed that the registration u/s 80G be allowed. 4. On the other hand, Ld.CIT DR for the Revenue supported the order of Ld.CIT(Exemption) and prayed for confirmation of the same. 5. Heard the contentions of both the parties and perused the material available on record. It is seen that in the instant case, Co-ordinate Bench after considering the submissions filed by the assessee held that it is engaged in charitable activities and granted registration u/s 12A of the Act. The reason for rejection of the application of the assessee for registration u/s 80G was that the registration u/s 12A was denied to the assessee. Since the Co-ordinate Bench has already allowed the registration to the assessee u/s 12A of the Act thus, the registration u/s 80G of the Act is to be granted. Accordingly, we allow the application of the assessee request for registration u/s 80G of the Printed from counselvise.com ITA No.5977/Del/2024 Page | 3 Act which is hereby, accorded. The assessee is directed to make necessary compliance in accordance with law. 6. In the result, appeal of the assessee is allowed. Order pronounced in the open Court on 23.07.2025. Sd/- Sd/- (YOGESH KUMAR US) JUDICIAL MEMBER *Amit Kumar, Sr.P.S* (MANISH AGARWAL) ACCOUNTANT MEMBER Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "