REGIONAL GRAND LODGE FUND OF BENEVOLENCE,NEW DELHI V. CIT (EXEMPTION) DELHI, NEW DELHI

ITA 5307/DEL/2024

AI Insights

The case involves the Regional Grand Lodge Fund of Benevolence, Freemasons Hall, which appealed against the order of the ld. CIT(E), Delhi, concerning the denial of registration under section 12AB of the Income Tax Act. The primary contention was the non-examination of additional evidence by the ld. CIT(E) before making a decision. The Income Tax Appellate Tribunal, Delhi, found that the additional evidence was not properly considered and thus restored the matter to the CIT(E) for a fresh decision, ensuring that the assessee is given a fair opportunity to present the necessary documents and information.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312259 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: Section 12AB(1)(b)(ii)(B) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMER SINGH MEENA
• Assessee Lawyers: K.V.S. GUPTA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5307/DEL/2024 [A.Y ] Regional Grand Lodge Fund of Vs. The C.I.T. Benevolence, Freemasons Hall [Exemption] Post Janpath, New Delhi Delhi PAN: AAETR0911 K (Appellant) (Respondent) Assessee By : Shri K.V.S. Gupta, Adv Department By : Shri Sumer Singh Meena, CIT- DR Date of Hearing : 28.04.2025 Date of Pronouncement : 28.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(E), Delhi dated 24.09.2024. 2 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] 2. At the very outset, we find that the additional evidence furnished by the assessee has not been examined by the ld. CIT(E) before deciding the issue of granting registration to the assessee. 3. We are of the considered view that the additional evidence furnished by the assessee ought to have been examined properly by the ld. CIT(A) which he has failed to do so. Accordingly, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the ld. CIT(E) for appreciation of additional evidence before deciding the issue u/s 12AB(1)(b)(ii)(B) of the Act. 4. The ld. CIT(E) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/ documents as required by the authorities. 5. In the result, appeal of assessee in ITA No. 5307/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 28.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 28th APRIL, 2025. VL/- 3 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "