Loading judgment…
Facts
The assessee's appeal arose against a DIN and Notice for the assessment year 2025-26, concerning the refusal of Section 80G registration by the CIT(Exemption). The assessee did not appear for the hearing, and the case proceeded ex parte.
Held
The Tribunal noted that the CIT(Exemption)'s order was non-speaking and did not consider the assessee's supporting material. Therefore, the issue was restored back to the CIT(Exemption) for fresh adjudication.
Key Issues
Whether the CIT(Exemption)'s order refusing Section 80G registration was non-speaking and lacked proper consideration of material facts, necessitating a remand.
Sections Cited
80G, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for assessment year 2025-26 arises against DIN and Notice no. ITBA/EXM/F/EXM45/2024-25/1069232636(1), dated 28.09.2024, passed by the learned CIT(Exemption), Delhi, in proceedings u/s 80G of the Income-tax Act, 1961 for assessment year 2025-26.
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex parte.
Ld. CIT(DR) vehemently argues during the course of hearing that the CIT(Exemption) has rightly refused Section 80G registration to the assessee on account of its failure in filing the corresponding detail/evidences, thereby holding it to have been organizing religious camps, creating religious centres and incurring expenditure for religious activities only.
We note in this factual backdrop that the learned CIT(Exemption) has nowhere referred to the assessee’s specific supportive material whilst refusing Section 80G registration. And also that his impugned order is further found to be a totally non-speaking one than having discussed the entire issue in detail. We thus deem it appropriate to restore the issue back to the CIT(Exemptions) to readjudicate the assessee’s Section 80G registration application herein afresh as per law, preferably within three effective opportunities of hearing. Ordered accordingly.