SHANTI DEVI BAJAJ EDUCATIONAL TRUST,DELHI V. CIT(E) DELHI, CIT(E) DELHI

ITA 5383/DEL/2024

AI Insights

The case involves the Shanti Devi Bajaj Education Trust, which appealed against the orders of the CIT(E) rejecting their applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Income Tax Act for the Assessment Year 2024-25. The CIT(E) had initially rejected these applications due to alleged non-submission of the trust deed, bills for expenses claimed for the Financial Year 2021-22, and confirmation from the donors. However, the trust argued that all necessary documents were submitted, as evidenced by the paper book filed. The tribunal found merit in the trust's argument and remanded the matter back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716563 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2024-2025
• Appeal Filed On: 22-11-2024
• Laws Referred To: Section 12A(1)(ac)(ii) of the Act, Section 80G(5)(ii) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: VIKAS GOEL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

"P a g e | 1 ITA Nos. 5383 & 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5383 & 5378/Del/2024 (Assessment Year: 2024-25) Shanti Devi Bajaj Education Trust 101, 2099/38, Naiwala, Karol Bagh, Delhi – 110005 Vs. CIT(E) Civic Center, Minto Road New Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: ABBTS5646J Appellant .. Respondent Appellant by : Sh. Vikas Goel, CA Respondent by : Sh. Mahesh Kumar, CIT, DR Date of Hearing 04.08.2025 Date of Pronouncement 21.08.2025 O R D E R PER MADHUMITA ROY, JM: Both the appeals filed by the assessee are directed against the order passed by the Ld. CIT(E), Delhi, dated 23.09.2024 for Assessment Year 2024-25. 2. The assessee trust, created on 06.03.2021 made an application dated 09.03.2024 in Form 10AB for registration under Section Printed from counselvise.com P a g e | 2 ITA Nos. 5383 & 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25) 12A(1)(ac)(ii) of the Act and also for approval under Section 80G(5)(ii) of the Act. Questionnaire dated 12.04.2024 were issued in respect of the both the issues directing the assessee to furnish certain details/documents/clarification in support of the claim of registration under Section 12A(1)(ac)(ii) and claim of approval under Section 80G(5)(ii) whereupon the assessee by way of declaration filed the details including the NOC, Form 10AC of 80G and 12A, balance sheet and income & expenditure till 31.03.2022 along with the details of donation for Financial Year 2022-23 etc. Both the applications stood rejected by the Ld. CIT(A) on the ground that these were not supported with the trust deed, bills for expenses claimed for Financial Year 2021-22 and confirmation from the donors. 3. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the trust deed were duly submitted along with the details as it is evident from pages 59 to 62 of the paper book filed before us; the annexures mentioned in the correspondence dated 16.05.2024 appearing at page 59 of the paper book filed by the assessee before us categorically speaks of submission of trust deed, NOC, bills, bank statement, power of attorney, balance sheet, affidavits and donation list, contents whereof could not be objected by the Ld. DR. 4. Under this facts and circumstances of the matter, the Ld. AR vehemently argued against the order of rejection on the ground of non submission of the documents by the assessee. Printed from counselvise.com P a g e | 3 ITA Nos. 5383 & 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25) 5. Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter particularly taking into consideration the trust deed along with other documents as directed to be furnished by the Ld. CIT(A) having been furnished by the assessee which is evident from pages 59 to 62 of the paper book filed before us, we in order to prevent the miscarriage of justice find it fit and proper to grant a further opportunity of being heard to the assessee for claim of registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Act. Both the appeals are therefore, disposed of by sending the issue to the file of the Ld. CIT(A) for fresh adjudication. The Ld. CIT(E) is directed to grant an opportunity of being heard to the assessee and to pass a reasoned order upon considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing of the matter. 6. Both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 21.08.2025 Sd/- (Naveen Chandra) Sd/- (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 21.08.2025 Rohit, Sr. PS Printed from counselvise.com P a g e | 4 ITA Nos. 5383 & 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "