SHREE SHIV SEWAK VRIDH ASHRAM,DELHI V. CIT EXEMPTION, DELHI

ITA 1174/DEL/2025

AI Insights

The case involves two appeals filed by Shree Shiv Sewak Vridh Ashram against the orders of the Commissioner of Income Tax (Exemption), which had rejected the Ashram's applications for registration under section 12A(1)(ac)(iii) and for approval under Section 80G of the Income Tax Act, 1961. The primary contention of the Ashram was that the rejection was made ex-parte without proper verification of documents or an opportunity for the Ashram to present further submissions. The Department's Representative argued that the Ashram failed to substantiate its claims in support of the applications. The Tribunal found that the CIT(E) should have provided an opportunity for the Ashram to present its documents and decided the applications on their merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775029 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2024-2025
• Appeal Filed On: 27-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KIRTI SANKRATYAYAN
• Keywords: Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

" 1 ITA No. 1174 & 1175/Del/2025 Shree Shiv Sewak Vridh Ashram Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1174/Del/2025 ITA No. 1175/Del/2025 Shree Shiv SewakVridh Ashram, 2C/16A, New Rohtak Road, Karol Bagh, New Delhi-110005, PAN: AAPAS1019R Vs The Commissioner of Income Tax (Exemption), 26th Floor, Civic Centre, E-2, Block, Minto Road, Delhi Appellant Respondent Assessee by None Revenue by Ms. Kirti Sankratyayan, CIT, DR Date of Hearing 01/09/2025 Date of Pronouncement 03/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated31/12/2024 wherein the applications filed by the Assessee for grant of registration u/s 12A(1)(ac)(iii) and for approval under Section 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. 2. The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without Printed from counselvise.com 2 ITA No. 1174 & 1175/Del/2025 Shree Shiv Sewak Vridh Ashram Vs. CIT(E) providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed. Thus, sought for allowing the Appeal. 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed before the authority below, therefore, the applications have been rightly rejected which requires no interference at the hands of the Tribunal. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals. 4. We have heard the Ld. Departmental Representative and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application on the ground thatthe applicant has failed to file documentary evidences to enable me to satisfy about the genuineness& commencement of its charitable activities and to verify these activities are in consonance with its objects. Considering the fact that the Assessee is claimed to be conducting charitable activities, the Ld. Ld. CIT(E) should have provided opportunity to the appellant to produce the documents and should have decided the 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 Printed from counselvise.com 3 ITA No. 1174 & 1175/Del/2025 Shree Shiv Sewak Vridh Ashram Vs. CIT(E) Appellant is also at liberty to produce all the requisite documents to substantiate the claims of the Appellant. 5. In the result, the appeals of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 03rd September, 2025 Sd/- Sd/- (S. RIFAUR RAHMAN) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 03 .09.2025 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 Printed from counselvise.com "