SHRI DURGYANA SEVA SAMITI,HISAR V. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 2283/DEL/2024

AI Insights

The case involves Shri Durgyana Seva Samity, an appellant, against the CIT(Exemptions), Chandigarh, as the respondent. The appellant sought registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, which was initially rejected by the CIT(Exemptions) due to non-production of necessary evidence regarding the charitable activities. The Tribunal noted that the appellant had submitted some information but not complete details as required. The Tribunal decided to set aside the CIT(Exemptions)'s order and remand the matter for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771958 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: VED JAIN
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2283/Del/2024 (ASSESSMENT YEAR 2023-24) Shri Durgyana Seva Samity, House No.24, Shastri Nagar, Hisar, Haryana-125001. PAN:ABDTS9074L Vs. CIT(Exemptions), Chandigarh. (Appellant) (Respondent) Assessee by Shri Ved Jain, Adv., Shri Aman Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT-DR Date of Hearing 04/06/2025 Date of Pronouncement 28/08/2025 O R D E R PER MANISH AGARWAL, AM, This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Chandigarh [CIT(E), in short] in DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/1062481243(1) dt. 12.03.2024 rejecting the registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. In the instant case, assessee had filed application on 30.09.2023 for registration u/s. 12A(1)(ac)(iii) of the Act before the ld. CIT(E). It was the submission that it is claimed by ld. CIT(E) that notices were issued to the assessee in respect of proceedings u/s.12A(1)(ac)(iii) of the Act to produce the copy of Memorandum of Association/Trust deed for verification and to furnish a detailed reply on the specific information called for through e-filing portal. It was the submission that complete details were filed by the assessee with respect to the charitable activities carried out like medical camps etc. It was the submission that no activities were carried out upto 31.3.3.2023 and thus the funds received Printed from counselvise.com 2. ITA No.2283/Del/2024 Shri Durgyana Seva Samity vs. ACIT were utilized in day to day activity which have not been considered by ld. CIT(E). It was the submission that it was in this backdrop that the ld. CIT(E) rejected the application and dismissed the application filed by the assessee. Ld. AR prayed that the appellant trust may be granted registration u/s.12A(1)(ac)(iii) of the Act. 3. In reply, ld. CIT DR objected to the grant of registration and requested that the matter may be sent back to the file of ld. CIT(E) for reconsideration of the submissions made by the assessee. 4. We have considered the rival submissions. Ld. CIT(Exemption), Chandigarh has rejected the applications filed by assessee for non-production of the necessary evidences for carrying out of the charitable activities. A perusal of the impugned order of ld. CIT(E), Chandigarh clearly shows that notices were issued to the assessee through e-filing portal to furnish the detailed reply on the specific information called for. The appellant trust filed certain information however the complete details were not filed, thus, the application for registration u/s. 12A(1)(ac)(iii) was rejected by the ld. CIT(E). ld. AR submits that the appellant trust has filed all the evidences as sought by ld. CIT(E) who failed to appreciate the same. We are of the view that proper opportunity of being heard was not provided to the assessee and hence, in the interest of justice, we set aside the order of CIT(E) and remit the issue back to the file of the CIT(E), who will examine all the details and assessee will comply with all the requirements. In term of the above, the order of CIT(E) is set aside and matter restored back to his file for fresh consideration of registration u/s.12A(1)(ac)(iii) of the Act. 5. In the result, appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court on 28 .08.2025. Sd/- Sd/- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.08.2025 PK/Sr.PS Printed from counselvise.com 3. ITA No.2283/Del/2024 Shri Durgyana Seva Samity vs. ACIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "