RAMJI LAL OM PRAKASH CHARITABLE TRUST,DELHI V. CIT EXEMPTION, DELHI

ITA 5958/DEL/2024

AI Insights

The case involves the Ramji Lal Om Prakash Charitable Trust appealing against the decision of the CIT (Exemption), which denied the trust's registration under Section 12AB and 80G of the Income Tax Act. The appeals were heard together due to the interconnected issues. The trust's representative argued that the necessary evidence was not uploaded due to multiple opportunities not being utilized, and requested another opportunity to present the evidence. The CIT (DR) objected, stating that the documents submitted were insufficient for a detailed examination. The tribunal found merit in the trust's request for another opportunity to present its case and remanded the matter back to the CIT (E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398390 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: Section 12AB, Section 80G
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONIKA SINGH
• Assessee Lawyers: SWEETI KOTHARI
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice; Charitable institution
• Section: 80G

Judgement Text

"P a g e | 1 ITA Nos. 5957 & 5958/Del/2024 Ramji lal Om prakash Charitable Trust THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA Nos.5957 & 5958/Del/2024 (Assessment Year ……..) Ramji Lal Om Prakash Charitable Trust 1st Floor Sagar Centre, Plot No.9 LSC, Gujrawlan Town, Delhi-110009 Vs. CIT, Exemption Civic Centre, Minto Road New Delhi - 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No.AAATR1246F Appellant .. Respondent Appellant by : Ms. Sweeti Kothari, CA Respondent by : Ms. Monika Singh, CIT, DR Date of Hearing 05.06.2025 Date of Pronouncement 06.06.2025 O R D E R PER KHETTRA MOHAN ROY, AM: The instant appeals preferred by the assessee are directed against both the order dated 18.11.2024 passed by the CIT(Exemption), Delhi. The appeals relate to non-grant of Registration under Section 12AB and 80G of the Act, respectively. Since, the issues are interconnected for the P a g e | 2 ITA Nos. 5957 & 5958/Del/2024 Ramji lal Om prakash Charitable Trust sake of convenience these are heard, considered and disposed of by passing a common order. 2. At the onset, the Ld. AR submitted that the application was rejected as the trust had failed to upload necessary evidences despite multiple opportunities. The Ld. AR humbly submitted that the trust would file all evidences if one more opportunity is granted to her and requested to set aside the matter to the file of the Ld. CIT(E). 3. The Ld. DR vehemently objected to this effect that the assessee has submitted certain documents on 04.06.2025 and she requires further time to peruse the same. She pleaded that the matter should not be remanded back unless she is heard extensively. We do not countenance with her vociferous arguments because of this particular reason that the assessee had only placed on record the registration certificates under Section 12A(a) since 13.07.1995 and under Section 80G w.e.f 23.11.2011. These are copies of statutory orders and do not require any time for deep diving. In fact, this Bench is not adhearing to the principle of natural justice if the matter is sent to CIT(E) at this stage as further submitted by her. We fail to follow when the matter is decided to sent to the Ld. CIT(E) for adjudication afresh on the basis of this particular documents as narrated hereinabove what further principle of natural justice is required to be adheared. At this stage in our considered opinion for the ends of justice the matter be remanded to the file of the Ld. CIT(E) for adjudication afresh. Such kind of outlandish submission is not called for from the Ld. CIT, DR as stated above and hence the same is rejected. P a g e | 3 ITA Nos. 5957 & 5958/Del/2024 Ramji lal Om prakash Charitable Trust 4. Thus, we dispose of the matters by remitting the issues to the file of the Ld. CIT(E) for passing reasoned orders upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. The Ld. CIT(E) is directed to pass a reasons order. 4. Both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 06.06.2025 Sd/- (Madhumita Roy) Sd/- (Khettra Mohan Roy) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 06.06.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "