SHAKTI FOUNDATION,DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI, DELHI

ITA 508/DEL/2025

AI Insights

The case involves Shakti Foundation appealing against the decision of the Commissioner of Income Tax (Exemption), which had rejected their application for registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961. The foundation contended that the rejection was made without proper opportunity for them to substantiate their claims with necessary documents. The Tribunal found merit in the foundation's argument that they were not given a fair chance to present their case and thus remanded the matter back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315587 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

" 1 ITA No.507 & 508/Del/2025 Shakti Foundation Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 507/Del/2025 (A.Y. 2024-25) ITA No. 508/Del/2025 (A.Y. 2024-25) Shakti Foundation 68-69, PKT-9, Sector-25, Rohini, Delhi PAN:AANAS0963J Vs. CIT(Exemption) Delhi Appellant Respondent Assessee by None Revenue by Ms. PoojaSwaroop CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 14/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two present appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 29/10/2024 wherein the application filed by the Assessee for grant of registration u/s 12A(1) (ac) (iii) and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. 2 ITA No.507 & 508/Del/2025 Shakti Foundation Vs. CIT(E) 2. There is a delay of 28 days in filing the present Appeals. The Assessee filed application for condonation of delay contending that Assessee was not medically fit and was under medical treatment, therefore, the appeal could not be filed on time. For the reason stated in the application for condonation of delay, the delay in filing the captioned Appeals are condoned. 3. None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to decide the Appeal on hearing Ld. Department's Representative and verifying the material on record. We have the Ld. Department's Representative and perused the material available on record. 4. We have the Ld. Department's Representative and perused the material available on record. The grievance of the Assessee is that the orders impugned have been passed without providing opportunity of being heard to the Assessee. It can be seen from the order impugned, the Ld. CIT(E) has passed the order impugned on the ground the Assessee has not substantiated its claim by producing proper document and making submission. Considering the claim of the Assessee in the application the Ld. CIT(E) should have provided opportunity to the appellant to produce the documents and should have decided the 3 ITA No.507 & 508/Del/2025 Shakti Foundation Vs. CIT(E) application on its merit. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to cure/comply any technical objections if any in the applications filed by the Appellant and also produce further documents in support of its claim. 5. In the result, the appeals filed by the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 14th May , 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 14 .05.2025 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 4 ITA No.507 & 508/Del/2025 Shakti Foundation Vs. CIT(E) "