SHRI SHYAM SEWA MANDAL SAMITI,ROORKEE V. CIT EXEMPTION, LUCKNOW

ITA 245/DDN/2025

AI Insights

The case involves Shri Shyam Sewa Mandal Samiti, the Appellant, who appealed against the decision of the Commissioner of Income Tax Appeals (Exemption), Lucknow, which had rejected their application for registration under section 12AB of the Income Tax Act, 1961. The rejection was based on the grounds that the Appellant failed to prove the genuineness and commencement of its charitable activities and did not provide documentary evidence that these activities were in consonance with its objects. The Appellant argued that the decision was made in violation of the principles of natural justice as they were not given an opportunity to be heard. The Department's Representative contended that the Appellant had not complied with notices or produced necessary documents. The Tribunal found merit in the Appellant's argument regarding the lack of a hearing and remanded the case for a fresh decision with instructions to allow the Appellant to present their case and supporting documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839152 (ITAT-DEHRADUN)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2025-2026
• Appeal Filed On: 27-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Assessee Lawyers: RAJIV SAHNI
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" 1 ITA No. 245/DDN/2025 Shri Shyam Sewa Mandal Samiti Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 245/DDN/2025 Shri Shyam Sewa Mandal Samiti. Lalkurti Roorkee, Uttarakhand PAN: ACBAS6972M Vs Commissioner of Income Tax Appeals (Exemption), Lucknow, Uttar Pradesh Appellant Respondent Assessee by Sh. Rajiv Sahni, CA Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 11/02/2026 Date of Pronouncement 18/02/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Exemption), Lucknow (Ld. CIT(E)’ for short), dated 25/09/2025. 2. The appellant filed an Application for registration Order under section 12ABof the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 25/09/2025on the ground that the Appellant failed to prove the genuineness& commencement of its charitable activities and failed to prove that activities are in consonance with its objects with documentary evidence. Printed from counselvise.com 2 ITA No. 245/DDN/2025 Shri Shyam Sewa Mandal Samiti Vs. CIT(E) 3. The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant, thus sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal. 5. We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. Printed from counselvise.com 3 ITA No. 245/DDN/2025 Shri Shyam Sewa Mandal Samiti Vs. CIT(E) 6. In the result, the appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 18th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 18 .02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "