SABOONI DEVI PITAMBAR LAL CHARITABLE TRUST,SOUTH DELHI V. CIT (EXEMPTION), DELHI, CIVIC CENTRE

ITA 456/DEL/2025

AI Insights

The case involves the Sabooni Devi Pitamber Lal Charitable Trust, which appealed against the orders of the Commissioner of Income Tax (Exemptions), Delhi, rejecting their applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act for the Assessment Year 2024-25. The Trust had initially filed applications for these registrations, which were subsequently rejected due to incomplete details provided in response to notices issued by the CIT(E) through the e-filing portal. The Tribunal, upon hearing the appeals, decided to set aside the CIT(E)'s orders and remand the matter back for a thorough examination, providing the Trust an opportunity to comply with the requirements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713051 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• 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: POOJA SWAROOP
• Assessee Lawyers: HITENDRA KUMAR NAHATA; ALOK KUMA R
• Keywords: Set aside; Opportunity of being heard; Charitable institution
• Section: 80G

Judgement Text

"ITA Nos.454 & 456/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.454 & 456/Del/2025 [Assessment Year: 2024-25] Sabooni Devi Pitamber Lal Charitable Trust, A-1/311, Safdarjung Enclave, Delhi-110029. Vs Commissioner of Income Tax (Exemptions), Delhi PAN-AAATS4249K Assessee Revenue Assessee by Shri Hitendra Kumar Nahata, Adv. & Shri Alok Kumar, Adv. Revenue by Ms. Pooja Swaroop, CIT DR Date of Hearing 30.07.2025 Date of Pronouncement 30.07.2025 ORDER PER MANISH AGARWAL, AM, These two appeal are filed by the assessee against the order of the ld. Commissioner Of Income Tax (Exemption), Delhi [CIT(E), in short] in both dt. 26.12.2024 rejecting the registration u/s 12AB(1)(b)(ii)(B) and 80G(v) respectively, of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for the Assessment Year 2024-25. 2. In the instant case, assessee had filed application on 11.05.2024 for registration u/s. 12A(1)(ac)(iii) of the Act and on 15.05.2024 for registration u/s 80G of the Act before the ld. CIT(E). It was the submission that it is observed by ld. CIT(E) that notices were issued to the assessee in respect of proceedings u/s.12A(1)(ac)(iii) of the Act to furnish a detailed reply on the specific information called for through e-filing portal. It was the submission that the part details were filed. It was the submission that it was in this backdrop that the ld. CIT(E) rejected both the applications for registration and dismissed the applications filed by the assessee. Ld. AR prayed that the appellant trust may be granted one more opportunity to produce the required details as called for by the ld. Printed from counselvise.com 2 ITA Nos.454 & 456/Del/2025 CIT(E) for granting registration u/s.12A(1)(ac)(iii) of the Act and 80G of the Act. 3. In reply, ld. CIT DR objected to the request of the assessee and submits that by not filing the details, it appears that the assessee is not serious in getting the registration and therefore, he requested for the confirmation of the orders of ld. CIT(E) rejecting the registration to the assessee. 4. We have considered the rival submissions. From the perusal of para 3 of the order of Ld. CIT(Exemption), it is seen that he has rejected the applications filed by assessee for non filing the complete details as called for. A perusal of the impugned order of ld. CIT(E) clearly shows that notices were issued to the assessee through e-filing portal to furnish the detailed reply on the specific information called for. However, the appellant trust failed to furnish the complete details, for which, the registrations u/s. 12A(1)(ac)(iii) and 80G were rejected by the ld. CIT(E). Now, ld. AR submits that the appellant trust has all the evidences as sought by ld. CIT(E) and will be produced if the matter is remanded back to the file of ld. CIT(E). We are of the view that proper opportunity of being heard was not provided to the assessee and hence, in the interest of justice, we set aside the order of Ld. CIT(E) and remit the issue back to the file of the Ld. CIT(E), who will examine all the details and assessee will comply with all the requirements. In term of the above, the both the orders of Ld. CIT(E) are set aside and restored back to his file for fresh consideration of registration u/s.12A(1)(ac)(iii) and 80G of the Act. 5. In the result, both the appeals of the assessee stands allowed for statistical purposes. Order pronounced in the open Court on 30.07.2025. Sd/- Sd/-S [YOGESH KUMAR U.S] [MANISH AGARWAL] JUDICIAL MEMBER ACCOUNTANT MEMBER *Amit Kumar, Sr.P.S.* Printed from counselvise.com 3 ITA Nos.454 & 456/Del/2025 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, Printed from counselvise.com "