SHRI MAHA KALESHWAR SEWA TRUST,REWARI V. CIT EXEMPTOINS , CHANDIGARH

ITA 3605/DEL/2024

AI Insights

The case involves Shri Maha Kaleshwar Sewa Trust, which appealed against the order of the Commissioner of Income Tax (Exemptions), Chandigarh, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The CIT(E) had rejected the application in ex-parte proceedings, citing non-response from the assessee to multiple notices. The assessee argued that they had partially replied to the last notice and requested more time to furnish complete documents. The Tribunal found that in the interest of justice, the matter should be reconsidered, thus allowing the appeal for statistical purposes and remanding the case back to the CIT(E).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29200 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYA CHAUDHARY
• Assessee Lawyers: SANDIP JAIN; CHARTERED ACCOUNTANT VIRTUAL

Judgement Text

" आयकर अपीलीय अिधकरण िदʟी पीठ “जी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी Ůदीप क ुमार क ेिडया, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.3605/िदʟी/2024 ITA No. 3605/DEL/2024 Shri Maha Kaleshwar Sewa Trust, Haluhera, Rewari, Haryana 123401 PAN: ABFTS-0560-F ...... अपीलाथᱮ/Appellant बनाम Vs. Commissioner of Income Tax (Exemption) C R Building, Himalya Marg, Sector 17-E, Chandigarh 160017 ..... ᮧितवादी/Respondent Assessee by : Shri Sandip Jain, Chartered Accountant (Virtual) Department by : Ms. Jaya Chaudhary, CIT(DR) सुनवाई कᳱ ितिथ/ Date of hearing : 27/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 27/03/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemptions), Chandigarh (hereinafter referred to as 'the CIT(E)') dated 11.06.2024, whereby application of the assessee for grant of registration u/s. 12AB of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) was rejected. 2. The ld. Authorized Representative submits that the CIT(E) in ex-parte proceedings has rejected assessee’s application for grant of registration u/s. 12AB of the Act. He submitted that the assessee in response to notice dated 04.06.2024 had furnished part reply on 06.06.2024. The assessee had sought more time to 2 ITA No.3605/Del/2024 furnish relevant documents, the CIT(E) without affording further opportunity rejected assessee’s application for grant of registration u/s. 12AB of the Act. He prayed for an opportunity to appear before the CIT(E) and explain the case. 3. Per contra, Ms. Jaya Chaudhary, representing the department vehemently defended the impugned order and submitted that opportunity was granted by the CIT(E) to the assessee, the assessee failed to respond to notice issued by the CIT(E). 4. Both sides heard. The CIT(E) in ex-parte proceedings has rejected assessee’s application for grant of registration u/s. 12AB of the Act. A perusal of impugned order shows that the CIT(E) had issued notices to the applicant/assessee on 26.04.2024, 14.05.2024 & 04.06.2024, but the assessee has failed to furnish documentary evidences. The assessee furnished part reply to notice dated 04.06.2024 and sought time to file detailed reply. The CIT(E) refused to grant further time and rejected assessee’s application. Taking into consideration entire facts of the case and in the interest of justice, we deem it appropriate to restore this matter back to the CIT(E) for denovo consideration of assessee’s application for grant of registration u/s. 12AB of the Act. The assessee upon service of notice by the CIT(E) shall respond to the same, without fail and furnish the requisite details/documents promptly. 5. The CIT(E) after affording reasonable opportunity of hearing to the assessee shall decide the application of the assessee for registration u/s. 12AB of the Act, in accordance with law. 3 ITA No.3605/Del/2024 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Thursday the 27th day of March, 2025. Sd/- Sd/- (PRADIP KUMAR KEDIA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 27/03/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "