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Facts
The assessee trust applied for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii). The applications were rejected by the CIT(A) for non-submission of supporting documents like trust deed and expense bills.
Held
The Tribunal noted that the required documents were submitted by the assessee as evidenced by the paper book. To prevent miscarriage of justice, the Tribunal granted a further opportunity for adjudication.
Key Issues
Whether the rejection of registration and approval applications by the CIT(A) was justified due to alleged non-submission of documents, when the assessee claimed to have submitted them?
Sections Cited
12A(1)(ac)(ii), 80G(5)(ii), 10AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
Both the appeals filed by the assessee are directed against the order passed by the Ld. CIT(E), Delhi, dated 23.09.2024 for Assessment Year 2024-25.
The assessee trust, created on 06.03.2021 made an application dated 09.03.2024 in Form 10AB for registration under Section & 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25)
12A(1)(ac)(ii) of the Act and also for approval under Section 80G(5)(ii) of the Act. Questionnaire dated 12.04.2024 were issued in respect of the both the issues directing the assessee to furnish certain details/documents/clarification in support of the claim of registration under Section 12A(1)(ac)(ii) and claim of approval under Section 80G(5)(ii) whereupon the assessee by way of declaration filed the details including the NOC, Form 10AC of 80G and 12A, balance sheet and income & expenditure till 31.03.2022 along with the details of donation for Financial Year 2022-23 etc. Both the applications stood rejected by the Ld. CIT(A) on the ground that these were not supported with the trust deed, bills for expenses claimed for Financial Year 2021-22 and confirmation from the donors.
At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the trust deed were duly submitted along with the details as it is evident from pages 59 to 62 of the paper book filed before us; the annexures mentioned in the correspondence dated 16.05.2024 appearing at page 59 of the paper book filed by the assessee before us categorically speaks of submission of trust deed, NOC, bills, bank statement, power of attorney, balance sheet, affidavits and donation list, contents whereof could not be objected by the Ld. DR.
Under this facts and circumstances of the matter, the Ld. AR vehemently argued against the order of rejection on the ground of non submission of the documents by the assessee.
& 5378/Del/2024 Shanti Devi Bajaj Education Trust (AY: 2024-25)
Having heard the Ld. Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter particularly taking into consideration the trust deed along with other documents as directed to be furnished by the Ld. CIT(A) having been furnished by the assessee which is evident from pages 59 to 62 of the paper book filed before us, we in order to prevent the miscarriage of justice find it fit and proper to grant a further opportunity of being heard to the assessee for claim of registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Act. Both the appeals are therefore, disposed of by sending the issue to the file of the Ld. CIT(A) for fresh adjudication. The Ld. CIT(E) is directed to grant an opportunity of being heard to the assessee and to pass a reasoned order upon considering the evidence on record and any other evidence which the assessee may choose to file at the time of hearing of the matter.
Both the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 21.08.2025