SKC GYANYOG EVENTS ASSOCIATION,DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

ITA 2255/DEL/2025

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The case involves SKC Gyanyog Events Association, a company incorporated under section 8 of the Companies Act, 2013, which is engaged in charitable activities related to Yoga and spirituality. The association sought registration under section 12A of the Income Tax Act, 1961, but its application was initially rejected due to the non-submission of required documents. The Commissioner of Income-tax (Exemption) had dismissed the application after the assessee failed to provide the necessary documents despite being granted an extension. The Tribunal found that there were issues of miscommunication and functional glitches with the portal, which led to the belated filing of the appeal. Consequently, the Tribunal admitted the appeal and remanded the matter back to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777185 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2025
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-04-2025
• Laws Referred To: Income Tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: N.K.CHAND; MANISH UPNEJA
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2255/Del/2025 Assessment Year: 2025-26 SKC Gyanyog Events Association, A-247, FF meera Bagh, Paschim Vihar, Near ST Mark School, Sunder Vihar, Delhi – 110 087. PAN: ABLCS0641L Vs Income-tax Officer, Ward-1, Sonepat. (Appellant) (Respondent) Assessee by : Shri N.K. Chand, Advocate & Shri Manish Upneja, CA Revenue by : Shri Jitender Singh, Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 17.09.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 21.06.2024 of the Commissioner of Income-tax (Exemption), Delhi (hereinafter referred to as the ‘ld. CIT(E)’ for short) u/s 12AB(1)(b)(iii)(B) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, rejecting the application filed in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act. 2. On hearing both the sides, we find that the assessee is a company incorporated u/s 8 of the Companies Act, 2013 and claims to be into charitable Printed from counselvise.com ITA No.2255/Del/2025 2 activities in the field of Yoga and spirituality. The assessee had filed an application for registration u/s 12A of the Act and provisional registration was granted while the application for regular registration filed in Form 10AB has been rejected for the reason that the assessee has failed to provide necessary information/documents. The order of the ld.CIT(E) mentions that the applicant has sought time for collating and preparing the required documents upto 20.05.2024, however, the same were not filed. Consequently, the application was dismissed and the provisional registration was cancelled. 3. After taking into consideration the facts and circumstances, we find that the case of the assessee is that there was some miscommunication and functional glitches in assessing the portal. It is for this reason that even the appeal before this Tribunal was filed belatedly and the assessee has sought the condonation of the same. Accordingly, condoning the delay and admitting the appeal we restore the issue on merits to the files of the CIT(E) to give a fresh opportunity to the assessee for filing the relevant information and documents and decide the application afresh as per law. Order pronounced in the open court on 17.09.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17th September, 2025. dk Printed from counselvise.com ITA No.2255/Del/2025 3 Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "