SHRI BHAGWAN RISHABDEV CHARITABLE TRUST,DELHI V. ITO , TRUST WARD(EXEMPTIONS)-2(1), DELHI

ITA 287/DEL/2025

AI Insights

The case involves Shri Bhagwan Rishabdev Charitable Trust appealing against the decision of the CIT (Exemption), which rejected their applications for grant and renewal of registration under sections 12A(1)(ac)(iii) and 12A of the Income-tax Act, 1961. The primary contention was the CIT (Exemption)'s failure to adequately consider the trust's submissions and documents, leading to a decision without a proper hearing. The ITAT found merit in the trust's appeal, noting the lack of opportunity given to the assessee to present their case, and thus restored the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776952 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2025
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 17-01-2025
• Laws Referred To: Income-tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: SHRIKANT NAMDEO
• Keywords: Opportunity of being heard; Charitable institution
• Section: 12A

Judgement Text

"Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 286/DEL/2025 [A.Y.…] ITA No. 287/DEL/2025 [A.Y..] Shri Bhagwan Rishabdev Charitable Trust Vs. The I.T.O 11845, Gali No. 7 Sat Nagar Trust Ward Karol Bagh, New Delhi [Exemptions] New Delhi PAN – AADTS 7388 C (Applicant) (Respondent) Assessee By : None Department By : Shri Shrikant Namdeo, CIT-DR Date of Hearing : 04.09.2025 Date of Pronouncement : 04.09.2025 ORDER PER NAVEEN CHANDRA, A.M:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 27.09.2023 rejecting the application for grant of registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 [the Act, for short] and renewal of registration u/s 12A of the Act respectively. Printed from counselvise.com ITA No. 286 & 287/DEL/2025 Shri Bhagwan Rishabdev Charitable Trust Vs. ITO Page 2 of 5 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. The assessee has filed an affidavit for condonation of delay. The reasons for delay in filing appeal stated by the assessee seem to be reasonable. Accordingly, we condone the delay. 5. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(E) has rejected the application for grant of registration u/s 12A(1)ac(iii) of the Income-tax Act, 1961 [the Act, for short] as the assessee has failed to file complete details, information and documents required by the notices to verify the genuineness of the activities of the trust. 6. The assessee also filed Form 10AB and applied for registration u/s 12A(1)(ac)(iii) 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. Printed from counselvise.com ITA No. 286 & 287/DEL/2025 Shri Bhagwan Rishabdev Charitable Trust Vs. ITO Page 3 of 5 7. The CIT (Exemption) rejected the registration applications vide order dated 27.09.2023 without granting any opportunity of being heard to the assessee. 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 application for renewal u/s 12A of the Act. 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) and renewal of registration 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 provisions of law after affording reasonable and sufficient opportunity of being heard to the assessee. Printed from counselvise.com ITA No. 286 & 287/DEL/2025 Shri Bhagwan Rishabdev Charitable Trust Vs. ITO Page 4 of 5 11. In the result, appeals of assessee in ITA Nos. 286 and 287/DEL/2025 are allowed for statistical purposes. The order is pronounced in the open court on 04.09.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18th September, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website Printed from counselvise.com ITA No. 286 & 287/DEL/2025 Shri Bhagwan Rishabdev Charitable Trust Vs. ITO Page 5 of 5 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "