SHRI GOVERDHAN SARASWATI VIDHYA MANDIR,DHARAMPUR V. CIT EXEMPTION, LUCKNOW

ITA 430/LKW/2024

AI Insights

The case involves Shri Goverdhan Saraswati Vidhya Mandir, an educational institution, appealing against the decision of the Commissioner of Income Tax (Exemptions), Lucknow, which had rejected their application for registration under section 80G of the Income Tax Act, 1961. The Tribunal noted that the CIT (Exemptions) had not provided sufficient opportunity for the assessee to explain their position before rejecting the application, which was deemed a violation of the principles of natural justice. Consequently, the Tribunal decided to remit the matter back to the CIT (Exemptions) for a fresh consideration after providing a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784941 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2024-2025
• Appeal Filed On: 10-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE; MAZHAR AKRAM
• Keywords: Condonation of delay; Principle of natural justice
• Section: 12AA; 80G

Judgement Text

"I.T.A. No.430/Lkw/2024 Assessment Year:2024-25 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI SUBHASH MALGURIA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.430/Lkw/2024 Assessment year:2024-25 Shri Goverdhan Saraswati Vidhya Mandir, Dharampur Dehradun-248001 Uttarakhand. PAN:AAJAS2161C Vs. CIT (Exemptions), Lucknow. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.430/Lkw/2024 has been filed by the assessee for assessment year 2024-25 against the impugned order dated 27/03/2024 (DIN & Notice No.ITBA/EXM/F/EXM45/2023-24/1063455664(1) of Commissioner of Income Tax (Exemption) [“CIT(E)” for short]. 2. The appeal filed by the assessee is beyond the time prescribed u/s 253(3) of Income Tax Act, 1961 (“the Act” for short). The assessee has filed application for condonation of delay; pleading that the delay was unintentional and beyond the control of the assessee and has requested to Appellant by None Respondent by Shri Mazhar Akram, CIT (D.R.) Printed from counselvise.com I.T.A. No.430/Lkw/2024 Assessment Year:2024-25 2 admit the appeal for hearing. The learned CIT, D.R. did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and being convinced with the pleadings of the assessee, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. At the time of hearing before the Tribunal, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned CIT, D.R. for Revenue was heard and the materials on record were perused. On perusal of records, it is found that assessee is enjoying registration u/s 12AA of the Act and had applied for registration u/s 80G of the Act which the CIT (Exemptions) has rejected. It is also noted that learned CIT (Exemptions) required the assessee to furnish certain information which the assessee had filed on 08/02/2024 and which the CIT (Exemptions) had noted in para 2 of his order and without affording sufficient opportunity to the assessee to explain his observations, the CIT (Exemptions) has rejected the application of the assessee under section 80G of the Act. 4. We have heard the rival parties and have gone through the material placed on record. It is an undisputed fact that the CIT (Exemptions) wanted certain information for considering approval u/s 80G of the Act and the assessee replied to those queries vide letter dated 08/02/2024. This fact has been noted by CIT (Exemptions) in his order under para 2 itself. The CIT (Exemptions), after recording his finding and without confronting the same to the assessee and without giving the assessee a chance to explain his observations, disallowed the claim of the assessee u/s 80G of the Act vide order dated 27/03/2024. The action of CIT (Exemptions) is against the rules of natural justice, therefore, we deem it appropriate to remit the Printed from counselvise.com I.T.A. No.430/Lkw/2024 Assessment Year:2024-25 3 issue back to the file of the CIT (Exemptions) who should readjudicate on the above issue after giving sufficient opportunity to the assessee to explain its case. 5. In the result, the appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open court on 12/11/2025) Sd/. Sd/. (NIKHIL CHOUDHARY) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:12/11/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T. Printed from counselvise.com "