UNNAT BHARAT SOCIAL WELFARE SOCIETY,SHAKARPUR V. CIT (EXEMPTION), DELHI

ITA 4141/DEL/2025

AI Insights

The case involves Unnat Bharat Social Welfare Society, which appealed against the orders of the Commissioner of Income Tax (Exemption), Delhi, rejecting their applications for registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961 for the Assessment Year 2024-25. The CIT(E) had rejected the applications due to the assessee's failure to provide necessary details and documents in response to a questionnaire. The Tribunal decided to remit the matter back to the CIT(E) for a fresh decision, allowing the assessee another opportunity to substantiate their applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792514 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2024-2025
• Appeal Filed On: 28-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

"1 ITA Nos. 4140 & 4141/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 4140 & 4141/DEL/2025 Assessment Year: 2024-25 Unnat Bharat Social Welfare Society, S-553-554 School Block, Shakarpur, Delhi-110092. PAN: AAAAU 4178 L Vs CIT (Exemption), Delhi. APPELLANT RESPONDENT Assessee represented by Shri Ved Mittal, CA Department represented by Sh. Manish Gupta, Sr. DR Date of hearing 04.12.2025 Date of pronouncement 04.12.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The captioned appeals, filed by the assessee, are directed against separate orders, both dated 29.08.2025 passed by the Commissioner of Income Tax (Exemption), Delhi under Section 12AB(1)(b)(ii)(B) & under clause (ii)(b)(B) of second proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2024-25. Both the appeals were heard together and are being disposed of by a common order for the sake of convenience. 2. Facts of the case are that the assessee filed separate applications on 02.02.2024 in Form 10AB for registration under Section 12A(1)(ac)(iii) and grant of approval under Section 80G of the Act. The CIT(E) observing that in response to questionnaire issued, the assessee failed to submit the requisite details of donation, detail of income/ financials for last three years, copy of bank account, undertaking w.r.t. to 1st proviso to section 2(15), declaration w.r.t. Section 13(1)(c), details of FCRA etc., rejected the applications Printed from counselvise.com 2 ITA Nos. 4140 & 4141/Del/2025 filed by the assessee. Aggrieved against the same the assessee has filed the instant appeals before us. 3. Having considered the submissions made on behalf of the parties and perusing the entire materials available on record we are of the considered opinion that to be fair to both the parties and in order to provide further opportunity to the assessee to effectively represent its case these appeals are disposed of by remitting the matter back to the file of Ld. CIT(E) for fresh adjudication by granting an opportunity of being heard to the assessee and upon considering the evidence on record or evidences as per requirement of the authorities below and any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(E), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 4. In the result, assessee’s appeals ITA Nos. 4140 & 4141/Del/2025 are allowed for statistical purposes. Order pronounced in open court on 04.12.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.12.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "