VEDIC GYAN YAG YOG DHARMARTH TRUST,JUAN, SONIPAT V. ITO, EXEMPTION, ROHTAK

ITA 3935/DEL/2025

AI Insights

The case involves the Vedic Gyan Yag Yog Dharmarth Trust appealing against the decision of the Commissioner of Income Tax (Exemptions) [CIT(E)], which had rejected the trust's application for renewal of registration under section 80G of the Income-tax Act, 1961. The CIT(E) had initially rejected the application on the grounds that the trust did not conclusively prove the genuineness of its activities. The Tribunal found that the CIT(E) had not properly considered the documents and evidence provided by the trust and had not given sufficient time for the trust to present its case. Consequently, the Tribunal restored the matter to the CIT(E) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780411 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 16-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: AKSHAT SHARMA
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3935/DEL/2025 [A.Y 2025-26] Vedic Gyan Yag Yog Dharmarth Trust Vs. The I.T.O Village Juan, Sonipat, Haryana Exemption Rohtak PAN: AABTV 3130D (Appellant) (Respondent) Assessee By : Shri Akshat Sharma Department By : Shri Mahesh Kumar, CIT- DR Date of Hearing : 30.09.2025 Date of Pronouncement : 08.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. ld. CIT(E) dated 16.06.2025 pertaining to A.Y 2025-26. 2. Briefly stated the facts of the case are that the assessee filed an application in form No.10AB seeking renewal of registration u/s 80G of the Income-tax Act, 1961 [the Act, for short]. The ld. CIT(E) had issued notice for explanation of certain issues to which the assessee replied on merits. The ld. CIT(E), however, considered the submissions filed by the Printed from counselvise.com 2 ITA No. 3935/DEL/2025 [A.Y 2025-26] Vedic Gyan Yag Yog Dharmarth Trust assessee and held that the assessee does not conclusively prove the genuineness of the activities and rejected the application for renewal of registration u/s 80G of the Act. 6. Now the assessee is in appeal before us. 7. Before us, the ld. counsel for the assessee vehemently stated that the ld. CIT(A) was not right in rejecting the application of the assessee for renewal of registration u/s 80G of the Act. It is the say of the ld. counsel for the assessee that the appeal was rejected by CIT(E) because according to him the trust could not conclusively prove genuineness of activities. 8. The ld AR further submitted that during hearing the assessee filed all necessary documents as required by the ld CIT(E) and there was enough material on record to prove the genuineness of the society and activities carried by it. 9. Per contra, the ld. DR relied upon the orders of the ld. CIT(E). Printed from counselvise.com 3 ITA No. 3935/DEL/2025 [A.Y 2025-26] Vedic Gyan Yag Yog Dharmarth Trust 10. We have given a thoughtful consideration to the order of the CIT (Exemption). Firstly, finding the reasons stated by the assessee to be plausible, we condone the delay in filing the application u/s 80G of the Act. Secondly, the assessee has furnished several documents and evidences, which were furnished before the ld. CIT(E) before us to establish the genuineness of the activities of the trust. Be that as it may, we are of the view that the ld. CIT(E) has neither given sufficient time to assessee to present its case nor has examined the documents/ evidence submitted by him. 11. In view of the above factual position, we are of the considered view that the CIT(E) ought to have given a reasonable and adequate opportunity of being heard to the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the issue of renewal of registration u/s 80G of the Act to the file of the CIT(E). The CIT(E) is directed to rehear and consider all the documents submitted along with the application after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to furnish documents and evidence as required by the ld. CIT(E). The ground of the appeal is allowed for statistical purposes. Printed from counselvise.com 4 ITA No. 3935/DEL/2025 [A.Y 2025-26] Vedic Gyan Yag Yog Dharmarth Trust 12. In the result, appeal of assessee in ITA No. 3935/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 08.10.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08th OCTOBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com 5 ITA No. 3935/DEL/2025 [A.Y 2025-26] Vedic Gyan Yag Yog Dharmarth Trust Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "