SAINIWAS CHARITABLE FOUNDATION,DELHI vs. CIT (EXEMPTION), DELHI

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ITA 823/DEL/2025Status: DisposedITAT Delhi31 July 2025AY 2023-24Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and, in the interest of justice, decided to restore the appeals back to the CIT(E) for fresh adjudication. The assessee is required to present their case effectively.

What were the facts?

The assessee's twin appeals were filed for Assessment Year 2023-24 concerning proceedings under sections 12AA and 80G of the Income Tax Act. The CIT(E) had proceeded ex-parte against the assessee, leading to the denial of their claims.

What were the issues?

Whether the CIT(E) was justified in proceeding ex-parte and denying the assessee's claims without proper consideration of all facts.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

Hearing: 31.07.2025Pronounced: 31.07.2025

Heard together (2 matters)

ITA No. 823/Del/2025
ITA No. 824/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Asstt. Year : 2023-24 : Asstt. Year : 2023-24 Sainiwas Charitable Foundation, Vs CIT(Exemption), R/o 602, B/10, Flat No. 3, UG Floor, New Delhi Navkar Apartment, Ward No. 3, Mehrauli, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. ABCCS8213R Assessee by : Sh. Pankaj Kumar Mishra, CA Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 31.07.2025 Date of Pronouncement: 31.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 824/Del/2025, for Assessment Year 2023-24, CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024- 25/1071216308(1) & 1071216329 dated 13.12.2024, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby

4.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.

5.

Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.

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