VASHUDEV KUTUMB,DEHRADUN V. COMMISSIONER OF INCOME TAX, (E), LUCKNOW

ITA 30/DDN/2025

AI Insights

The case involves an appeal by Vasudev Kutumb against the order of the Commissioner of Income Tax (Exemptions), Lucknow, which rejected his application for registration under section 80G(5)(iii) of the Income Tax Act, 1961. The rejection was based on the grounds that the Appellant failed to comply with notices and produce necessary documents to support his claim. The Appellant contended that the order was passed in violation of the principles of natural justice, as he was not given an opportunity to be heard. The Tribunal found merit in the Appellant's arguments and remanded the case for a fresh decision, emphasizing the need for a fair hearing and consideration of all documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707070 (ITAT-DEHRADUN)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Appeal Filed On: 07-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 80G

Judgement Text

" 1 ITA No. 30/DDN/2025 Vashudev Kutumb Vs. CIT(A)(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 30/DDN/2025 Vasudev Kutumb, 57, Ram Vihar, Dehradun, Uttarakhand PAN: AABTV2762P Vs. Commissioner of Income Tax (E), 4thPratyakshkar Bhawan, Ram Teerth Marg, Lucknow-226001 Appellant Respondent Assessee by Sh. Pankaj Goyal, Adv Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 09/07/2025 Date of Pronouncement 09/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Commissioner of Income Tax (Exemptions) Lucknow, dated 29/11/2024. 2. The appellant filed an Application for registration 80G (5) (iii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order impugned dated 29/11/2024 on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of its claim, which is under challenged before us. 3. The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice. Further submitted that the Ld. CIT(E) has not looked into the entire documents produced by the Appellant and passed the impugned order 2 ITA No. 30/DDN/2025 Vashudev Kutumb Vs. CIT(A)(E) without providing the opportunity of being heard to the Appellant. Thus sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal. 5. We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. The Assessee has produced certain documents before us and claimed that those documents are already before the Ld. CIT(E) which are very well substantiate the claim of the Appellant for grant of registration. Considering the above facts and circumstances, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the application afresh within a period of two months from the date of receipt of this order. Needless to say, the Ld. CIT(E) shall provide opportunity of being heard to the Appellant and also the opportunity to produce requisite documents. 3 ITA No. 30/DDN/2025 Vashudev Kutumb Vs. CIT(A)(E) 6. In the result, the appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 09th July , 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 09 .07.2025 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 "