SRISHTI SOCIAL & EDUCATIONAL WELFARE SOCIETY,DELHI V. CIT (EXEMPTION), DELHI

ITA 25/DEL/2025

AI Insights

The case involves the Srishti Social & Educational Welfare Society appealing against the decision of the CIT(Exemption), Delhi, which denied their application for approval under section 80G of the Income-tax Act, 1961. The initial application was dismissed ex parte, and the society contended that they were not given a proper opportunity to present their case as the notices were sent to an outdated email address. The tribunal acknowledged the error in communication and decided to restore the matter for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30477 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: PRADEEP KUMAR
• Section: 12A; 80G

Judgement Text

"1 ITA no. 25/Del/2025 Srishti Social & Educational Welfare Society IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.: 25/Del/2025 (Assessment Year: NA) Srishti Social & Educational Welfare Society, L-1/1A, Sani Bazar Road Sangam Vihar, Delhi-110080. v. CIT(Exemption), Delhi. PAN No: AAEAS 5938 G APPELLANT RESPONDENT Assesseeby : Shri Pradeep Kumar, CA Revenue by : Shri Sahil Kumar Bansal, Sr. DR Date of Hearing : 28.03.2025 Date of Pronouncement : 28.03.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 25/Del/2025 has been filed by the assessee against the order dated 25.11.2024 in DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1070605839(1), wherein the application filed by the assessee for approval u/s 80G of the Income-tax Act, 1961 (“the Act”) in Form No. 10AB was dismissed by the learned CIT(Exemption), Delhi. 2 ITA no. 25/Del/2025 Srishti Social & Educational Welfare Society 2. This matter was initially heard by the DB on 14th February, 2025 but later it was fixed for clarification as the grounds of appeal pertain to challenge to denial of registration u/s 12A while in Form No. 36 it was mentioned that the appeal is filed against denial of approval u/s 10(23A). At the time of hearing it was submitted and clarified by the learned counsel for the assessee CA Shri Pradeep Kumar that there was a mistake in filing form no. 36 where inadvertently it is stated that this appeal is filed by the assessee against the order passed by the learned CIT(Exemption) u/s 10(23A)of the Act. Rather it was an appeal filed by the assessee challenging the order denying approval u/s 80G of the Act by ld PCIT. Learned counsel for the assessee has made the endorsement in the file that he is pressing grounds of appeal in respect of denial of approval u/s 80G only in ITA no. 25/Del/2025. The ld counsel for the assessee submitted that it was a bonafide error and prayers were made to consider the aforesaid contentions of the assessee. It was submitted by ld. Counsel for the assessee that the assessee has already got approval u/s 12A. The prayers were made to consider this appeal having been filed against dismissal by ld. PCIT for approval u/s 80G. The ld. DR has no objection to the said contentions of the assessee. 2.1 It was submitted by the learned counsel for the assessee that the learned CIT(Exemption) has dismissed the application of the assessee for seeking approval u/s 80G submitted by the assessee in form 10AB by passing ex parte order and proper opportunity of hearing was not granted. It was submitted that the notices were sent by email by the ld. PCIT to the old email Id of the counsel or the assessee which was given at the time of filing of 3 ITA no. 25/Del/2025 Srishti Social & Educational Welfare Society return of income, but the new email id of the counsel of the assesseewas given while filing application of approval u/s 80G , but , however, no email was sent to the said email ID. It was prayed that the matter may be restored back to the file of the learned CIT(Exemption) for reconsideration of the application of the assessee on merits. 3. Learned Sr. DR has no objection if the matter is restored back to the file of learned CIT(Exemption). 4. After hearing both the parties and the contentions made by the learned counsel for the assessee CA Shri Pradeep Kumar that there was inadvertent mistake in filing the grounds of appeal/Form No. 36 wherein there was a claim for challenging the order of denying approval of registration u/s 12A/10(23A) of the Act. Rather the assessee is challenging the denial of approval of registration u/s 80G of the Act, and the ld. Counsel for the assessee has made endorsement in the file to that effect, and the department having no objection, we are proceeding to adjudicate this appeal. We have observed that learned CIT(Exemption) issued notices to the assessee on 10.6.2024, 13.09.2024; 9.10.2024 and on 7.11.2024 ,but the assessee failed to comply with the said notices. The assessee has explained that the notices were not received by the assessee as the ld. PCIT sent the notices at the old email id of the counsel of the assessee which was given in ITR while in the application for approval u/s 80G, new email id was given. It is claimed that no notices were received by the assessee.In the interest of justice ,we are inclined to restore the matter to the file of learned CIT(Exemption) for de novo 4 ITA no. 25/Del/2025 Srishti Social & Educational Welfare Society adjudication of the application of the assessee for approval of registration u/s 80G of the Act. Appeal of the assesseeis allowed for statistical purposes. Order pronounced in the open court on 28th March, 2025. Sd/- Sd/- (MAHAVIR SINGH) (RAMIT KOCHAR) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 01/04/2025. *MPV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. PCIT 5. DR 6. Guard File Asst. Registrar, ITAT, New Delhi "