RED SIENNA EDUCATIONAL SERVICES ,DELHI V. CIT EXEMPTION, NEW DELHI

ITA 3818/DEL/2024

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38250 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL YADAV
• Assessee Lawyers: ADITI THAKKAR
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 3815/Del/2024 : Asstt. Year: ITA No. 3818/Del/2024 : Asstt. Year: Red Sienna Educational Services, 124, Hans Bhavan, Bahadur Shah Zafar Marg, Central Delhi, New Delhi-110002 Vs CIT(Exemption), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAHCR5062R ITA No. 3816/Del/2024 : Asstt. Year: ITA No. 3817/Del/2024 : Asstt. Year: M/s Rosella Educational Foundation, Suite No. 11A-11B, Atma Ram House, 1, Tolstoy Marg, Connaught Place, New Delhi-110001 Vs CIT(Exemption), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AALCR1988G Assessee by : Ms. Aditi Thakkar, Adv. Revenue by : Sh. Sunil Yadav, CIT-DR Date of Hearing: 18.03.2025 Date of Pronouncement: 21.03.2025 ORDER Per Bench: Both these assessees i.e. M/s Red Sienna Educational Services and M/s Rosella Educational Foundation, had filed their instant twin appeals each ITA Nos. 3815 to 3818/Del/2024; ITA Nos. 3815 & 3818/Del/2024 Red Sienna Educational Services ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation 2 respectively. All other relevant details thereof stand tabulated as under: Sl. No. ITA Nos. Appellant Respondent Order passed against Proceedings u/s 1. 3815/Del/2024 Red Sienna Educational Services CIT(E) CIT(E), Delhi, DIN & order No. ITBA/EXM/F/EXM45/ 2024-25/1065862230(1) Dated 20.06.2024 12AB 2. 3818/Del/2024 Red Sienna Educational Services CIT(E) CIT(E), Delhi, DIN & order No. ITBA/EXM/F/EXM45/ 2024-25/1065862319(1) Dated 20.06.2024 80G 3. 3816/Del/2024 Rosella Educational Foundation CIT(E) CIT(E), Delhi, DIN & order No. ITBA/EXM/F/EXM45/ 2024-25/1066156021(1) Dated 27.06.2024 12AB 4. 3817/Del/2024 Rosella Educational Foundation CIT(E) CIT(E), Delhi, DIN & order No. ITBA/EXM/F/EXM45/ 2024-25/1066156044(1) Dated 27.06.2024 80G 2. Heard both these assessees as well as the department through their learned representatives. Case files perused. 3. It emerges during the course of hearing that both these assessees are identically aggrieved by the learned CIT(E)’s respective orders denying them section 12AB(1) as well as section 80G registration(s) which form sole subject matter of adjudication before us. 4. Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and ITA Nos. 3815 & 3818/Del/2024 Red Sienna Educational Services ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation 3 submits that he has not considered the corresponding detailed evidence in support of their charitable objects as well as the consequential activities carried out which was submitted in detail, in the lower proceedings. Our attention is further invited to the assessees’ identical pleadings that all the afore-stated material duly form part of records in the lower proceedings. 5. The Revenue draws strong support from the learned CIT(E) impugned respective findings declining both these assessees’ section 12AB as well as section 80G registration(s). 6. Be that as it may, we are prima facie find merit in the assessees arguments at this stage as it’s very much evident that learned CIT(E) impugned order(s) have not been passed after dealing with the relevant factual matrix as indicated by the learned counsel. We thus deem it appropriate in the larger interest of justice to restore these twin assessee’s instant four appeals back to the CIT(E) for his afresh appropriate adjudication as per law preferably within three effective opportunities subject to a rider that the assessees shall plead and prove these case(s) at their own risk and responsibility, in consequential proceedings. Ordered accordingly. ITA Nos. 3815 & 3818/Del/2024 Red Sienna Educational Services ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation 4 7. No other ground or arguments has been pressed before us at this stage. 8. These twin assessee’s four appeals i.e. ITA Nos. 3815 to 3818/Del/2024 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 21/03/2025. Sd/- Sd/- (Amitabh Shukla) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 21/03/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR "