VIDYA VISTAR RASHTRIY TRUST,DELHI V. CIT (EXPEMTION OFFICER), DELHI

ITA 1092/DEL/2025

AI Insights

The case involves the Vidya Vistar Rashtriya Trust appealing against the decision of the Commissioner of Income Tax (Exemption), who had rejected the Trust's application for registration under section 80G(5)(iii) of the Income Tax Act, 1961. The primary reason for the rejection was the Trust's failure to provide sufficient details and documents to substantiate the genuineness of its charitable activities as required by the CIT (Exemption). During the tribunal hearing, no representative appeared on behalf of the Trust, and the CIT-DR supported the CIT (Exemption)'s decision. The tribunal, considering the principles of natural justice, decided to provide another opportunity to the Trust to present its case and directed a fresh examination of the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825098 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2024-2025
• Appeal Filed On: 25-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1092/Del/2025 (ASSESSMENT YEAR 2024-25) Vidya Vistar Rashtriya Trust, WZ-180 F/F, Lajwanti Garden, Nangal Raya SO Sagarpur, Delhi West, Delhi- 110046 PAN-AADTV5824C Vs. CIT (Exemption), Dr. SPM Civic Centre, Minto Road, SKD Basti, Press Enclave, Ajmeri Gate, Delhi- 110002. (Appellant) (Respondent) Assessee by None Department by Ms. Amisha S. Gupta, CIT- DR Date of Hearing 06/11/2025 Date of Pronouncement 06/11/2025 O R D E R PER MANISH AGARWAL, AM: Captioned appeal is filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 11.11.2024 rejecting the approval/registration sought u/s 80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. From the perusal of the order, it is seen that the assessee has filed Form 10AB for granting registration u/s 80G(5)(iii) of the Act. It is further seen that Ld. CIT(E) has denied the registration as the assessee has failed to provide the details as sought for time to time and thus, Ld. CIT(E) was the opinion that the assessee has failed to substantiate the genuineness of its activity. Printed from counselvise.com 2 ITA No.1092/Del/2025 Vidya Vistar Rashtirya Trust vs. CIT(E) 3. Before us, none appeared on behalf of the assessee and Ld. CIT-DR supported the orders of Ld. CIT(E) and requested confirmation of the same. 4. We have considered the submissions of ld. CIT DR. From the perusal of the order of Ld. CIT(E), it is seen that Ld. CIT(E) asked the assessee to file details/documents/clarifications in support of its request for approval u/s 80G(5) of the Act. However, the assessee has failed to file such information before the Ld. CIT(E), thus, he observed that the assessee has failed to verify the genuineness of the activities and the fulfillment of all the conditions laid down in clauses (i) to (v) of the Act, registration under clause (ii) of first proviso to section 80G(5) of the Act was denied. 5. Under these facts and circumstances of the case and in the interest of natural justice one more opportunity is provided to assessee to file all the details as asked by ld. CIT(E) to establish the genuineness of the activities carried out for charitable objects. Accordingly, matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions appeal of the assessee is allowed for statistical purposes. 6. In the result, ITA 1092/Del/2025 is allowed for statistical purposes. Order pronounced in the open Court on 06.11.2025. S Sd/- S Sd/- S- (ANUBHAV SHARMA ) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.12.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant Printed from counselvise.com 3 ITA No.1092/Del/2025 Vidya Vistar Rashtirya Trust vs. CIT(E) 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "