SHREE RAM SEWA SADAN TRUST,DELHI V. CIT (EXEMPTION) DELHI, NEW DELHI

ITA 3639/DEL/2025

AI Insights

The case involves Shree Ram Sewa Sadan Trust, a religious trust aimed at promoting the ideals of Lord Shree Ram Ji and establishing temples and centers across India. The trust applied for registration under sections 12AB(1)(b)(ii) and 80G of the Income-tax Act, 1961, which was initially rejected by the CIT (Exemption) without a proper hearing. The trust appealed against this decision, arguing that their responses and documents were not considered. The Tribunal, after reviewing the submissions and the conduct of the CIT (Exemption), decided to remand the matter back for a thorough re-examination, ensuring that the trust is given a fair opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772611 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3638/DEL/2025 [A.Y. 2022-23] ITA No. 3639/DEL/2025 [A.Y. 2022-23] Shree Ram Sewa Sadan Trust Vs. The C.I.T(E) BP-40, Block-BP, Shalimar Bagh Delhi Haiderpur, North West Delhi PAN : ABBTS 8175 Q (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 11.11.2024 rejecting the application for registration u/s 12AB(1)(b)(II)(B) and u/s 80G of the Income-tax Act, 1961 [the Act, for short]. Printed from counselvise.com 2 ITA Nos. 3638 & 3639/DEL/2025 Shree Ram Sewa Sadan Trust 2 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 religious trust which was formed to promote ideals of Lord Shree Ram Ji and to establish temples, Satsang Bhawan and Yoga Center all over India, the registered office of which is in New Delhi. 6. The assessee filed Form 10AB and applied for registration u/s 12AB(1)(b)(ii) and registration u/s 80G of the Act. 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. CIT (Exemption) rejected the registration applications vide order dated 11.11.2024 without granting any opportunity of being heard to the Printed from counselvise.com 3 ITA Nos. 3638 & 3639/DEL/2025 Shree Ram Sewa Sadan Trust 3 assessee. The assessee again applied for registration which was rejected. 8. The assessee is aggrieved and has come in appeal before us and submitted that the ld. CIT(E) did not consider the reply of the assessee nor its annexures and passed order. The ld. CIT(A) was not right in rejecting the applications of the assessee for registration 12AB(1)(b)(ii) and u/s 80G of the Act on the ground that the assessee was not able to furnish their replies to the notices within the stipulated period. 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. Printed from counselvise.com 4 ITA Nos. 3638 & 3639/DEL/2025 Shree Ram Sewa Sadan Trust 4 CIT(E) is directed to examine the same and decide the issues as per the 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. 3638/DEL/2025 and ITA No. 3639/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. 3638 & 3639/DEL/2025 Shree Ram Sewa Sadan 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 "