SWIFT SAMANTA FOUNDATION,DELHI V. CIT(EXEMPTIONS), DELH

ITA 783/DEL/2025

AI Insights

The case involves the Swift Samanta Foundation appealing against the order of the CIT(E), New Delhi, which was dated 27.09.2024 for the assessment year 2024-25. The primary issue was the CIT(E)'s decision that the foundation failed to prove that it was undertaking activities for charitable purposes. The CIT(E) had also noted that the foundation did not submit complete details as required by a questionnaire. The Tribunal found that the CIT(E) had not properly adjudicated the issues nor complied with the procedural requirements under section 250(6) of the Income Tax Act, leading to the decision to remand the case back to the CIT(E) for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314665 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: V.K. KAUSHIK
• Keywords: Condonation of delay; Opportunity of being heard; Charitable institution

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 783/DEL/2025 [A.Y 2024-25] Swift Samanta Foundation Vs. The C.I.T(E) 2, 1st Floor, Rajdhani Enclave Delhi Pitampura, Delhi PAN: AAYCS 4542 G (Appellant) (Respondent) Assessee By : Shri V.K. Kaushik, CA Department By : Shri Om Parkash, Sr. DR Date of Hearing : 09.05.2025 Date of Pronouncement : 09.05.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(E), New Delhi dated 27.09.2024 for A.Y 2024-25. 2. The assessee has filed an application and affidavit for condonation of delay in filing the appeal before the Tribunal. The reasons stated by 2 ITA No. 783 /DEL/2025 Swift Samanta Foundation [A.Y 2024-25] the ld. counsel for the assessee seem to be reasonable. Accordingly, we condone the delay. 3. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(E) Officer has decided the issue on the ground that the assessee failed to prove that the activities for charitable purposes are actually being undertaken by it. The ld. CIT(E) also observed that the assessee has not submitted complete details required vide questionnaire. However, we find that the Ld. CIT(E) has not made any compliance to provisions of section 250(6) of the Act and rejected the appeal of the assessee without adjudicating on the issues at hand. 4. Per contra, the ld. DR relied upon the orders of the authorities below. 5. We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(E) has decided the issue without appreciation of facts and without affording proper opportunity of being heard to the assessee. 6. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it expedient to restore the matter back 3 ITA No. 783 /DEL/2025 Swift Samanta Foundation [A.Y 2024-25] to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. 7. The ld. CIT(E) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities. 8. In the result, appeal of assessee in ITA No. 783/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 09.05.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] VICE PRESIDENT ACCOUNTANT MEMBER , Dated : 09th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 ITA No. 783 /DEL/2025 Swift Samanta Foundation [A.Y 2024-25] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "