SAMARTH CHILD CARE FOUNDATION,DELHI V. CIT (EXEMPTIONS), DELHI

ITA 4560/DEL/2024

AI Insights

The case involves the Samarth Child Care Foundation appealing against the decisions of the Ld. CIT(E) Delhi, which rejected their applications for registration under section 12A(1)(ac)(iii) and for approval under section 80G(5)(iii) of the Income Tax Act. The Appellant argued that their detailed responses and documents were not considered by the Ld. CIT(E), leading to a cryptic rejection of their applications. The Departmental Representative contended that the Appellant failed to demonstrate the execution of charitable activities as per their Memorandum of Association. The Tribunal found the rejection by the Ld. CIT(E) to be non-speaking and not in accordance with the law, thus restoring the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23014 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2024-2025
• Laws Referred To: Section 12A(1)(ac)(iii) of the Act, Section 80G(5)(iii) of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYA CHAUDHARY
• Assessee Lawyers: MANISH KHURANA
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

" 1 ITA No. 4560 & 4561/del/2024 Samarth Child Care Foundation vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 4560/DEL/2024 (A.Y. 2024-25) ITA No. 4561/DEL/2024 (A.Y. 2024-25) Samarth Child Care Foundation 2360-B, Plot No. 117, 2nd Floor, street No. 117, Ganeshpura, New Delhi PAN: ABHCS7184G Vs. CIT (Exemption) Civic Centre, Minto Road New Delhi Appellant Respondent Appellant by Sh. Manish Khurana, Adv Revenue by Ms. Jaya Chaudhary, CIT(DR) Date of Hearing 05/03/2025 Date of Pronouncement 12/03/2025 ORDER PER YOGESH KUMAR, U.S. JM: The appellant has challenged the orders of the Ld. CIT(E) Delhi, dated 30/07/2024, wherein the Ld. CIT(E) rejected the applications of the Appellant seeking registration u/s 12A(1)(ac)(iii) of the Act and also rejected the application for grant of approval under 80G (5) (iii) of the Act. 2. The Ld. Counsel for the appellant submitted that the appellant has produced various details and clarifications in response to the notices 2 ITA No. 4560 & 4561/del/2024 Samarth Child Care Foundation vs. CIT(E) issued by the Ld. CIT(E), however, the Ld. CIT(E) without considering the same and giving any reasoning rejected the applications in a cryptic manner. To substantiate the claim, the Appellant produced the replies dated 12/04/2024 and 06/08/2024 in the paper book and the documents produced along with replies. Thus, submitted that the Ld. CIT(E) has committed error in rejecting the applications. 3. Per contra, the Ld. Departmental Representative submitted that the Appellant has failed to prove the fact of carrying out of the charitable activities as per the objects of Memorandum of Association and there is no expenditure incurred by the Appellant regarding the charitable activities. Therefore, submitted that the Ld. CIT(E) rightly rejected the applications. 4. We have heard both the parties and perused the material available on record. Though the Appellant has filed a detailed reply on 12/04/2024 and also on 06/08/2024 and produced various documents before the the Ld. CIT(E), while rejecting the applications the Ld. CIT(E) has not made any comment on the documents produced by the Appellant and not even considered the reply filed by the appellant. The order of the Ld. CIT(E) being non speaking, we find no reason to upheld the same. Therefore, we restore the issue involved in the present Appeals to the file 3 ITA No. 4560 & 4561/del/2024 Samarth Child Care Foundation vs. CIT(E) of the Ld. CIT(E) with a direction to consider the replies as well as the documents produced by the Appellant and decided the applications afresh in accordance with law. Nevertheless the Ld. CIT(E) shall provide opportunity of being heard to the Appellant. 5. In the result, the Appeals of the Appellant in ITA Nos. 4560/Del/2024 and 4561/Del/2024 are partly allowed for statistical purpose. Order pronounced in the open court on 12th March, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 12.03.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "