GRAM SWAWLAMBI SWADESHI SWARAJ FOUNDATION (G3S FOUNDATION),NEW DELHI vs. CIT EXEMPTION, DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
PER SATBEER SINGH GODARA, JM
These assessee’s twin appeals ITA Nos. 528 & 529/Del/2025
arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Delhi’s orders, both dated 20.12.2024 having
DIN and Notice nos. ITBA/EXM/F/EXM45/2024-25/1071397545
(1) and ITBA/EXM/F/EXM45/2024-25/1071397618(1), involving
Assessee by Sh. C.S. Anand, Adv.
Ms. Aastha Sharma, Adv.
Department by Ms. Pooja Swaroop, CIT(DR)
Date of hearing
06.08.2025
Date of pronouncement
06.08.2025
ITA No.528 & 529/Del/2025
2 | P a g e proceedings under section 12AB(1)(b)(ii) of the Income-tax Act,
1961 (hereinafter referred to as ‘the Act’), respectively.
Heard both the parties. Case file perused.
2. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(E). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.
3. We have given our thoughtful consideration to the assessee’s pleadings all along and the department’s foregoing vehement submissions. It is noticed from a perusal of the learned CIT(E)’s detailed discussion that the assessee was required to submit all the details of it’s objects and activities undertaken; as the case may be, which couldn’t be complied with. This is what led the learned CIT(E) to proceed ex-parte against the assessee.
Be that as it may, the fact remains that possibility of some
ITA No.528 & 529/Del/2025
3 | P a g e communication gaps at various levels in such an instance could not be altogether ruled out. It is, therefore, deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
4. These assessee’s twin appeals ITA Nos. 528 &
529/Del/2025 are allowed for statistical purposes.
Order pronounced in the open court on 6th August, 2025 (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 6th August, 2025. RK/-