SHREE GURU DIKSHA CHARITABLE TRUST,DELHI V. CIT(EXEMPTION), DELHI

ITA 4820/DEL/2025

AI Insights

The case involves Shree Guru Diksha Charitable Trust appealing against the decision of the CIT (Exemption), which rejected their applications for renewal under sections 12A and 80G of the Income-tax Act, 1961. The Trust argued that the CIT (Exemption) did not adequately consider their submissions or the merits of their case, nor did they provide a sufficient opportunity for the Trust to present its case. The Tribunal found that the CIT (Exemption) had not given adequate opportunity of being heard and thus restored the matter for re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772626 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Keywords: Opportunity of being heard; Charitable institution
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4820/DEL/2025 [A.Y. ] ITA No. 97/DEL/2025 [A.Y. ] Shree Guru Diksha Charitable Trust Vs. The C.I.T(E) C – 24, UGF Pamposh Enclave, Delhi Near Sukhda Hospital, Greater Kailash R – Block, West Delhi PAN : AAWTS 1897 B (Applicant) (Respondent) Assessee By : None Department By : Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 22.08.2025 Date of Pronouncement : 22.08.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 23.06.2025 Printed from counselvise.com 2 ITA Nos. 4820 & 97/DEL/2025 Shree Guru Diksha Charitable Trust 2 rejecting the application for renewal u/s 12A and u/s 80G of the Income- tax Act, 1961 [the Act, for short]. 2. Since both the captioned appeals were heard together and pertain to same assessee, they are disposed of by this common order for the sake of convenience and brevity. 3. 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. 4. Briefly stated the facts of the case are that the assessee is a charitable trust and came into existence on 25.07.2018 and obtained registration and provisional approval. The assessee filed Form 10AB of the Act seeking regular approval. The ld. CIT (Exemption) issued notices and asked to furnish several documents to which the assessee filed its reply by furnishing the documents as called for. 7. Finding certain discrepancies, CIT (Exemption) rejected the registration applications vide order dated 27.11.2024. Printed from counselvise.com 3 ITA Nos. 4820 & 97/DEL/2025 Shree Guru Diksha Charitable Trust 3 8. 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 nor its annexures and passed order. The ld. CIT(E) was not right in rejecting the applications of the assessee for registration 12A and u/s 80G of the Act on the ground that the assessee has not applied within time frame. All the relevant documents were available with the CIT(E) which were submitted during the renewal process tow times earlier, which fact has been acknowledged by the ld. CIT(E) also. 9. Per contra, the ld. DR relied upon the orders of the ld. CIT(E). 10. 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. The rejection of grant of registration by ld. CIT(A) is not justified as the ld. CIT(E) has not given adequate opportunity of being heard to the assessee which is apparent from the record. Accordingly, in the interest of justice and fair play, we restore the issues to the file of the ld. CIT(E). The assessee is directed to furnish the necessary documents for verification and the ld. CIT(E) is directed to examine the same and decide the issues as per the Printed from counselvise.com 4 ITA Nos. 4820 & 97/DEL/2025 Shree Guru Diksha Charitable Trust 4 provisions of law after affording reasonable and sufficient opportunity of being heard to the assessee. 11. In the result, both appeals of assessee in ITA No. 4820/DEL/2025 and ITA No. 97/DEL/2025 are allowed for statistical purposes. The order is pronounced in the open court on 22.08.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26th AUGUST, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com 5 ITA Nos. 4820 & 97/DEL/2025 Shree Guru Diksha Charitable Trust 5 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the Order Printed from counselvise.com "