SAHIB SHRI GURU TEG BAHADUR NISHKAM SOCIETY,DELHI V. ITO WARD EXEMPTION-2(1), DELHI

ITA 3238/DEL/2025

AI Insights

The case involves Sahib Shri Guru Teg Bahadur Nishkam Sewa Society appealing against the orders of the CIT (Exemption), Delhi, concerning their registration applications under sections 12A and 80G of the Income Tax Act, 1961 for the assessment years 2024-25 and 2025-26. The appeals were filed due to alleged communication gaps that prevented the society from adequately presenting their case in the initial proceedings. The Tribunal acknowledged these communication issues and the lack of effective adjudication on the merits of the applications, leading to the decision to remand the case back to the CIT (Exemption) for a thorough re-assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777443 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2024-2025
• Appeal Filed On: 15-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: SAURAV ROHTAGI
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3238/Del/2025 : Asstt. Year : 2024-25 ITA No. 3237/Del/2025 : Asstt. Year : 2025-26 Sahib Shri Guru Teg Bahadur Nishkam Sewa Society, C-17, First Floor, Ajay Enclve, New Delhi-110027 Vs Income Tax Officer, Ward Exemption-2(1), New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKTS3791C Assessee by : Sh. Saurav Rohtagi, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals in ITA Nos. 3237 & 3238 / Del / 2025 for Assessment Years 2024-25 and 2025-26, arise against the CIT (Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024-25/ 1065986022(1) and ITBA / EXM /F/EXM45/2023-24/1058272586(1) dated 28.11.2023 & 24.06.2024, in proceedings u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower Printed from counselvise.com ITA Nos.3237 & 3238/Del/2025 Sahib Shri Guru Teg Bahadur Nishkam Sewa Society 2 proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(E). 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. This is indeed coupled with the facts that there is also no effective adjudication of the assessee’s sections 12A and 80G registration applications on merits as well in absence of the relevant supportive evidence. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s both these appeals back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities of hearing, at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 5. These assessee’s twin appeals ITA Nos. 3237 & 3238/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 29/09/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 29/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "