S.S. JAIN SABHA (REGD.),NEW DELHI V. CIT (EXEMPTIONS), NEW DELHI, NEW DELHI

ITA 1491/DEL/2025

AI Insights

The case involves appeals by S.S. Jain Sabha against the order of the ld. CIT(E), New Delhi, which rejected their application for grant of registration under sections 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961, and cancelled the provisional registration. The primary contention of the assessee was that the rejection was due to non-prosecution, as they claimed not to have received any notice, which was beyond their control. The Department supported the decision of the authorities below. The Tribunal found that the CIT(E) had not adequately appreciated the facts and thus restored the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315817 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1491/DEL/2025 [A.Y ] ITA No. 1496/DEL/2025 [A.Y ] S.S. Jain Sabha Vs. The C.I.T(E) C/o Malik & Co. [Advisors and Advocates] Delhi 305/7, Thapar Nagar, Meerut PAN: AANAS 9582 K (Appellant) (Respondent) Assessee By : None Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 16.05.2025 Date of Pronouncement : 16.05.2025 ORDER PER NAVEEN CHANDRA, AM :- Both the above captioned appeals by the assessee are directed against the order of the ld. CIT(E), New Delhi dated 11.03.2025. 2 ITA Nos. 1491 & 1496 /DEL/2025 SS Jain Sabha 2. None appeared for and on behalf of the assessee. So we heard the ld. DR and perused the relevant material on record. 3. We find from the record that the assessee has filed an application stating that the ld. CIT(A) has rejected the application for grant of registration u/s 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961 [the Act, for short] and cancelled the provisional registration. It is the say of the assessee that rejection of application u/s 12A and 80G of the Act was solely on account of non-prosecution of the application. 3. Per contra, the ld. DR relied upon the orders of the authorities below. 4. We have heard the ld. DR and have perused the relevant material on record. The reason stated by the assessee in its application is that no notice came to their knowledge and hence non-compliance was beyond their control. We find that the ld. CIT(E) has decided the issue without appreciation of facts. We are of the considered view that the assessee has reasonable cause for not participating before the ld. CIT(E). 5. In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter 3 ITA Nos. 1491 & 1496 /DEL/2025 SS Jain Sabha be restored back to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 6. The ld. CIT(E) is directed to decide the issues afresh after affording 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. 7. In the result, appeal of assessee in ITA No. 1491 & 1496/DEL/2025 are allowed for statistical purposes. Order pronounced in open court on 16.05.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER Dated : 16th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA Nos. 1491 & 1496 /DEL/2025 SS Jain Sabha 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 "