VARDHMAN SATHANAKWASI JAIN MAHASANGH DELHI PRADESH,GHAZIABAD V. CIT(EXEMPTION), DELHI

ITA 2156/DEL/2025

AI Insights

The case involves Vardhman Sathanakwasi Jain Mahasangh Delhi Pradesh, the appellant, contesting an order from the CIT(Exemption) which denied their claim for section 80G registration as a charitable trust. The CIT(Exemption) had proceeded ex-parte due to the assessee's failure to provide all relevant details. The tribunal, considering the circumstances and the principles of justice, decided to remand the case back to the CIT(Exemption) for a thorough re-evaluation, providing the assessee three effective opportunities to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772091 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: VANKATESH CHAURASIA
• Keywords: Charitable institution
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 2156/Del/2025 Vardhman Sathanakwasi Jain Mahasangh Delhi Pradesh, C/o Chaurasia and Associates, C-2302, ATS Advantage, Indirapuram, Ghaziabad-201014 Vs CIT(Exemption), Civic Centre, Minto Road, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAAV0092L Assessee by : Sh. Vankatesh Chaurasia, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal arises against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024- 25/1070254108(1) dated 11.11.2024, in proceedings u/s 80G of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 60 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 4. It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby Printed from counselvise.com ITA No. 2156/Del/2025 Vardhman Sathanakwasi Jain Mahasangh Delhi Pradesh 2 declining it’s claim of section 80G registrations as a charitable trust. 5. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out. 6. Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 25/08/2025. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 25/08/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT 6. ASSISTANT REGISTRAR Printed from counselvise.com "