SADVIPRA SAMAJ SEVA,NANGLOI, DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

ITA 3272/DEL/2025

AI Insights

The case involves Sadvipra Samaj Seva, a trust, appealing against the decision of the CIT(E), New Delhi, which rejected their application for registration under section 12AB(1)(b)(ii) of the Income-tax Act, 1961. The CIT(E) had initially rejected the application due to non-response to notices and failure to demonstrate the genuineness of the trust's charitable activities. The tribunal found that the CIT(E) had not adequately considered the assessee's responses and documents, leading to the decision to remand the matter back to the CIT(E) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791132 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 17-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPT
• Assessee Lawyers: SANJU KUMARI
• Keywords: Opportunity of being heard
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3272/DEL/2025 Sadvipra Samaj Seva Vs. The C.I.T. Sadguru Dham Ashram [Exemption] H-243, Kunwar Singh Nagar Delhi Nilothe Mode, Nangloi Delhi PAN – AAKTS 7363 J (Applicant) (Respondent) Assessee By : Ms. Sanju Kumari, Adv Department By : Ms. Amisha S. Gupt, CIT-DR Date of Hearing : 19.11.2025 Date of Pronouncement : 10.12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(E), New Delhi dated 27.03.2025 rejecting the application for registration u/s 12AB(1)(b)(ii) of the Income-tax Act, 1961 [the Act, for short]. Printed from counselvise.com ITA No. 3272/DEL/2025 Sadvipra Samaj Seva Vs. CIT Page 2 of 4 2. Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 3. Briefly stated the facts of the case are that the assessee is a Trust. The assessee filed an application dated 26.09.2024 in Form 10AB for registration u/s 12AB(1)(ac)(iii) of the Act. The applicant was issued a questionnaire dated 15.01.2025 with a request to furnish certain details / documents/clarifications in support of its claim of registration u/s 12AB(1)(ac)(iii) of the Act. The CIT(E) rejected the application filed in Form 10AB seeking for approval u/s 12AB(1)(ac)(iii) of the Act on the ground that the assessee did not respond to the notices and failed to satisfy genuineness of charitable nature of its activities. 5. The assessee is aggrieved and has come in appeal before us and submitted that the ld. CIT(E) did not consider the merits of the case, reply of the assessee dated 30.10.2024 and 13.03.2025 and passed order. It is the say of the ld AR that the ld. CIT(E) was not right in rejecting the applications of the assessee for registration 12A of the Act on the ground that the assessee has not furnished relevant documents. 6. Per contra, the ld. DR relied upon the orders of the ld. CIT(E). Printed from counselvise.com ITA No. 3272/DEL/2025 Sadvipra Samaj Seva Vs. CIT Page 3 of 4 7. We have given a thoughtful consideration to the order of the CIT (Exemption). We find that the assessee has filed several documents and evidences before us, which were filed by the assessee before the CIT(E), to establish the genuineness of the activities of the trust. We are of the considered view therefore, that the ld. CIT(E) has not given adequate opportunity of being heard to the assessee which is apparent from the record. The rejection of grant of registration by ld. CIT(A) is not justified without the examination of relevant documents/evidences filed by the assessee. Accordingly, in the interest of justice and fair play, we restore the issue of registration to the file of the ld. CIT(E) for a fresh adjudication. The assessee is directed to furnish the necessary documents for verification and examination before the ld. CIT(E). The CIT(E) is also directed to examine the same and decide the issues as per the provisions of law after affording reasonable and sufficient opportunity of being heard to the assessee. 8. In the result, appeal of the assessee in ITA No. 3272/DEL/2025 is allowed for statistical purposes. Printed from counselvise.com ITA No. 3272/DEL/2025 Sadvipra Samaj Seva Vs. CIT Page 4 of 4 The order is pronounced in the open court on 10.12.2025. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10th December, 2025. VL/ Copy forwarded to: 1. Assessee 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 order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "