SHRI RAM SEWA NYAS,DELHI V. CIT (EXEMPTION), DELHI

ITA 5729/DEL/2024

AI Insights

The case involves Shri Ram Sewa Nyas, a charitable trust, which appealed against the decision of the Commissioner of Income Tax (Exemption) - Delhi, who had rejected their application for approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The trust argued that the rejection was made without proper consideration of their submissions and documents, which were submitted on the same day as the rejection. The Department's Representative contended that the trust had ample opportunities to submit the necessary documents but failed to do so in a timely manner. The Tribunal found that the CIT(Exemption) did not consider the documents submitted by the trust and restored the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314662 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: ANIL GARG
• Keywords: Opportunity of being heard
• Section: 12A; 80G

Judgement Text

"1 ITA No. 5729/Del/2024 Shri Ram Sewa Nyas Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 5729/Del/2024 (A.Y. 2023-24) Shri Ram Sewa Nyas 91 Karishma Apartments Indraprastha Extension, Delhi PAN: ABDTS4121N Vs. CIT(Exemption) Delhi Appellant Respondent Assessee by CA Anil Garg Revenue by Sh. Mahesh Kumar, CIT(DR) Date of Hearing 06/05/2025 Date of Pronouncement 09/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption)-Delhi, (‘Ld. CIT(E) ’ for short) dated 27/11/2024. 2. Brief facts of the case are that, the Appellant trust having registration u/s 12A of the Act which is having main object of relief to the poor, education, medical relief, yoga, preservation of environment and advancement of any other objects of general public utility. The Appellant filed application in Form No. 10AD for approval under Section 80G (5) (iii) of the Income Tax, 1961 (‘Act’ for short) before the Ld. CIT(Exemption), Delhi. The application filed by the Appellant came to be rejected by the CIT(Exemption) vide order dated 2 ITA No. 5729/Del/2024 Shri Ram Sewa Nyas Vs. CIT(E) 27/11/2024, which has been called in question in the present Appeal. 3. The Ld. Counsel for the Appellant submitted that, the Ld. CIT(E) has passed the order impugned without providing proper opportunity of being heard and without considering the submission made and the documents produced by the Assessee on 27/11/2024. Thus, sought for allowing the appeal. 4. Per contra, the Ld. Department's Representative submitted that even after providing ample opportunities, the applicant has not submitted the documents on time and absence of the documents and the submissions the Ld. CIT(E) rightly rejected application filed by the Appellant. Thus, sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. It is found that the Assessee has filed submission and the document on 27/11/2024, however, without considering the same, the order impugned came to be passed. It was the case of the Appellant that the documents could not be filed before 27/11/2024, the Assessee had to get the bank statement from the bank located at Lucknow which consumed time. In view of the above facts and circumstances, considering the nature of the activities carried out by the appellant and in the interest of justice, we restore the matter to the file of the Ld. CIT(E) with a direction to 3 ITA No. 5729/Del/2024 Shri Ram Sewa Nyas Vs. CIT(E) decide the application afresh after considering all the documents produced by the Appellant and pass the order in accordance with law after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce further documents if any before the Ld. CIT(E) to substantiate it’s the claim. 6. In the result, the appeal filed by the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 09th May , 2025 Sd/- Sd/- (M. BALAGANESH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 09.05.2025 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 4 ITA No. 5729/Del/2024 Shri Ram Sewa Nyas Vs. CIT(E) "