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Facts
The assessee trust filed applications for registration under Section 12A(1)(ac)(iii) and Section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications for non-furnishing of complete details despite notices being issued through the e-filing portal.
Held
The Tribunal held that proper opportunity of being heard was not provided to the assessee. Therefore, in the interest of justice, the orders of the CIT(E) were set aside and the issues were remitted back to the file of the CIT(E) for fresh consideration.
Key Issues
Whether the rejection of registration applications under Section 12A(1)(ac)(iii) and 80G for non-furnishing of details was justified without providing a proper opportunity of hearing.
Sections Cited
12AB(1)(b)(ii)(B), 80G(v), 12A(1)(ac)(iii), 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
& 456/Del/2025 [Assessment Year: 2024-25] Sabooni Devi Pitamber Lal Charitable Commissioner of Income Trust, A-1/311, Safdarjung Enclave, Tax (Exemptions), Delhi Delhi-110029. Vs PAN-AAATS4249K Assessee Revenue Assessee by Shri Hitendra Kumar Nahata, Adv. & Shri Alok Kumar, Adv. Revenue by Ms. Pooja Swaroop, CIT DR Date of Hearing 30.07.2025 Date of Pronouncement 30.07.2025 ORDER PER MANISH AGARWAL, AM, These two appeal are filed by the assessee against the order of the ld. Commissioner Of Income Tax (Exemption), Delhi [CIT(E), in short] in both dt. 26.12.2024 rejecting the registration u/s 12AB(1)(b)(ii)(B) and 80G(v) respectively, of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for the Assessment Year 2024-25.
In the instant case, assessee had filed application on 11.05.2024 for registration u/s. 12A(1)(ac)(iii) of the Act and on 15.05.2024 for registration u/s 80G of the Act before the ld. CIT(E). It was the submission that it is observed by ld. CIT(E) that notices were issued to the assessee in respect of proceedings u/s.12A(1)(ac)(iii) of the Act to furnish a detailed reply on the specific information called for through e-filing portal. It was the submission that the part details were filed. It was the submission that it was in this backdrop that the ld. CIT(E) rejected both the applications for registration and dismissed the applications filed by the assessee. Ld. AR prayed that the appellant trust may be granted one more opportunity to produce the required details as called for by the ld.
In reply, ld. CIT DR objected to the request of the assessee and submits that by not filing the details, it appears that the assessee is not serious in getting the registration and therefore, he requested for the confirmation of the orders of ld. CIT(E) rejecting the registration to the assessee.
We have considered the rival submissions. From the perusal of para 3 of the order of Ld. CIT(Exemption), it is seen that he has rejected the applications filed by assessee for non filing the complete details as called for. A perusal of the impugned order of ld. CIT(E) clearly shows that notices were issued to the assessee through e-filing portal to furnish the detailed reply on the specific information called for. However, the appellant trust failed to furnish the complete details, for which, the registrations u/s. 12A(1)(ac)(iii) and 80G were rejected by the ld. CIT(E). Now, ld. AR submits that the appellant trust has all the evidences as sought by ld. CIT(E) and will be produced if the matter is remanded back to the file of ld. CIT(E). We are of the view that proper opportunity of being heard was not provided to the assessee and hence, in the interest of justice, we set aside the order of Ld. CIT(E) and remit the issue back to the file of the Ld. CIT(E), who will examine all the details and assessee will comply with all the requirements. In term of the above, the both the orders of Ld. CIT(E) are set aside and restored back to his file for fresh consideration of registration u/s.12A(1)(ac)(iii) and 80G of the Act.
In the result, both the appeals of the assessee stands allowed for statistical purposes.
Order pronounced in the open Court on 30.07.2025.