RURAL ASSOCIATION FOR WOMENS ALLIGATORY TRIBUTE,DELHI V. WARD EXEMP 2(4), NEW DELHI

ITA 1587/DEL/2025

AI Insights

The case involves the Rural Association for Womens Alligatory, which appealed against the order of the Ld. CIT(E), Delhi, rejecting their application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 for the Assessment Year 2024-25. The primary issue was the rejection of their registration application due to non-submission of required details and information to substantiate the genuineness of their charitable activities. The Tribunal noted the need for a fair hearing and an opportunity for the assessee to present their case effectively, leading to the decision to remand the matter back to the Ld. CIT(E).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714410 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: AGNI CHAUDHAR; RAGHAV SHARMA
• Keywords: Opportunity of being heard

Judgement Text

"P a g e | 1 ITA No.1587/Del/2025 Rural Association for Womens Alligatory (AY: 2024-25) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1587/Del/2025 (Assessment Year: 2024-25) Rural Association for Womens Alligatory, Tribute, RZ-S/2, Nanda Block Mahavir Enclave, Delhi – 110045 Vs. Ward, Exemption-2(4) Civic Centre Delhi – 110001 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AABAR4742A Appellant .. Respondent Appellant by : Ms. Agni Chaudhar, Adv & Sh. Raghav Sharma, CA Respondent by : Sh. Mahesh Kumar, CIT, DR Date of Hearing 04.08.2025 Date of Pronouncement 06.08.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order passed by the Ld. CIT(E), Delhi dated 24.01.2025 rejecting the application dated 15.07.2024 in Form 10AB for Registration under Printed from counselvise.com P a g e | 2 ITA No.1587/Del/2025 Rural Association for Womens Alligatory (AY: 2024-25) Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2024-25. 2. The matter relates to rejection of the grant of Registration under Section 12A(1)(ac)(ii) of the assessee trust. 3. Heard the parties, perused the records. In fact, questionnaire dated 19.09.2024 with a request to furnish certain details and/or clarification in support of claim of Registration under Section 12A(1)(ac)(ii) of the Act was made by the CIT(E) against the application dated 15.07.2024 in Form No 10AB for Registration of the trust of the assessee under Section 12A(1)(ac)(ii) of the Act. The assessee is a 24 years old society and also having FCRA registration. However, as the assessee failed to file the details and/or information as required by the notice issued by the Ld. CIT(E) in support of the genuineness of the activities, charitable objects and commencement of the activities for consideration of the grant of registration of the trust, the provisional registration granted by and under dated 25.05.2021 & 30.09.2024 for period commencing from AY: 2020-21 to 2022-23 & 2025-26 to 2027-28 stood cancelled. 4. Having regard to the issue involved in the matter in order to prevent the miscarriage of justice, we find it fit and proper to grant a further opportunity of being heard to the assessee to place the claim for grant of registration effectively before the Ld. CIT(A). Hence, the appeal is disposed of by setting aside the issue to the file of the Ld. CIT(E) for consideration afresh upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other Printed from counselvise.com P a g e | 3 ITA No.1587/Del/2025 Rural Association for Womens Alligatory (AY: 2024-25) evidence which the assessee may chose to file at the time of hearing of the matter. 5. The appeal preferred by the assessee is allowed for statistical purposes. Order pronounced in the open court on 06.08.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 06.08.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "