SUBHASH GULATI FOUNDATION,NEW DELHI V. COMMISIONER OF INCOME TAX EXEMPTIONS. DELHI, NEW DELHI

ITA 2756/DEL/2025

AI Insights

The case involves the Subhash Gulati Foundation appealing against the decisions of the Commissioner of Income Tax (Exemption), which had rejected their applications for registration under sections 12AB and 80G of the Income Tax Act, 1961. The Tribunal found that the Commissioner had not adequately verified the documents or provided a proper opportunity for the Foundation to present its case, leading to the decision to remand the matter for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788772 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 25-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: R.K. KAPOOR; PRINCE CHUGH
• Keywords: Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

"1 ITA No. 2756 & 2757/Del/2025 Subhash Gulati Fondation Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 2756/DEL/2025 I.T.A. No. 2757/DEL/2025 Subhash Gulati Foundation A-255, Defence Colony Defence Colony, New Delhi PAN: AAQCS8813A Vs. Commissioner of Income Tax Exemption, Civic Centre, Minto Road, New Delhi Appellant Respondent Assessee by Sh. R. K. Kapoor, Adv& Sh. Prince Chugh, Adv Revenue by Ms. PoojaSwaroop, CIT (DR) Date of Hearing 06/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, New Delhi (‘Ld. CIT(E)’ for short) dated 20/03/2025 wherein the application filed by the Assessee for grant of registration u/s 12AB and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. 2. The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed without Printed from counselvise.com 2 ITA No. 2756 & 2757/Del/2025 Subhash Gulati Fondation Vs. CIT(E) issuing a show cause notice of further queries. Thus, sought for allowing the Appeals. 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed before the authority below, therefore, the applications have been rightly rejected which requires no interference at the hands of the Tribunal. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals. 4. We have heard the Ld. Departmental Representative and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application on the ground that the applicant has failed to file documentary evidences to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, the Ld. CIT(E) should have provided opportunity to the appellant to produce the documents and should have decided the application on its merit. Thus, we set aside the impugned orders 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 all the requisite documents to substantiate the claim of the Appellant. Further, considering the issue involved in the present Appeal, we direct the Ld. Printed from counselvise.com 3 ITA No. 2756 & 2757/Del/2025 Subhash Gulati Fondation Vs. CIT(E) CIT(E) to decide the application within two months form the date of receipt of this order. 5. In the result, the appeals of the Appellantare partly allowed for statistical purpose. Order pronounced in the open court on 28th November, 2025 Sd/- Sd/- (BRAJESH KUMAR SINGH) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 28 .11.2025 R.N, Sr.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTR ITAT, NEW DELHI Printed from counselvise.com "