BHARTIYA TATTVA FOUNDATION,BULANDSHAHR vs. ITO WARD-2(3)(2), BULANDSHAHR

PDF · subscribers
ITA 1722/DEL/2025Status: DisposedITAT Delhi22 August 2025AY 2024-25Bench: BEFOREMS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that to prevent miscarriage of justice, the assessee should be granted a further opportunity to be heard and to produce necessary documents before the Ld. CIT(E). The appeals were remitted back to the Ld. CIT(E) for fresh consideration.

What were the facts?

The assessee trust filed applications for registration under Section 12AB and 80G of the Income Tax Act. The applications were rejected by the Ld. CIT(E) due to non-filing of relevant documents and lack of evidence regarding commencement and genuineness of charitable activities.

What were the issues?

Whether the Ld. CIT(E) was justified in rejecting the registration applications without granting sufficient opportunity and adequate documentary evidence.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA,Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH‘G’: NEW DELHI

Hearing: 14/08/2025Pronounced: 22/08/2025

& 1723/Del/2025 BhartiyaTattva Foundation vs. ITO 2. None appeared on behalf of the assessee at the time of hearing, neither any adjournment has been sought for. However, having regard to the order passed by the Ld. CIT(E) on the activities claimed to have been maintained by the assessee being charitable purposes, these appeals are heard analogously and are being disposed of ex-parte.

3.

Both appeals filed by the assessee are directed against different orders both dated 28.11.2024 passed by Ld. Commissioner of Income Tax (Exemptions), Lucknow rejecting the grant of registration under Section12AB and80G of the Income Tax Act as prayed by the assessee. The assessee trust made an application for registration under Section 12AB of the Income Tax Act, 1961 dated 21.01.2023 and also an application for registration of Trust under Section 80G(5) of the IT Act dated 10.05.2024 both in Form No.10AB under Rule 17A of the Income Tax Rules, 1962. It appears from the records that registrations so prayed for by the assessee were rejected due to non-filing of relevant documents by the assessee; no details of activities have been filed. In the absence of evidence with regard to the commencement of the charitable activities, no verification could have been done, neither the genuineness of the activities as per object of the trust could be verified. Therefore, in fact, in the absence of proper documentary evidence to satisfy the genuineness and commencement of the charitable activities of the assessee Trust, both the applications stood rejected.

& 1723/Del/2025 BhartiyaTattva Foundation vs. ITO 4. Under these facts and circumstances, we find it fit and proper to grant a further opportunity of being heard to the assessee in order to prevent the miscarriage of justice. We thus, dispose of these two appeals by remitting the issues to the file of the Ld. CIT(E) to consider the same afresh on the basis of the evidences to be produced by the assessee before it and upon granting opportunity of being heard to the assessee. The assessee trust is also directed to furnish all the required documents in order to satisfy the genuineness in support of the activities rendered by the assessee before the Ld. CIT(E) at the time of hearing of the issues. 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 dispose of the issues strictly in accordance with law.

5.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →