WORLD INTELLECTUAL FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX(EXEMPTION), DELHI

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ITA 340/DEL/2025Status: DisposedITAT Delhi23 July 2025Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the Assessee should have been given an opportunity to produce documents and have the application decided on merit, as it claimed to be conducting charitable activities.

What were the facts?

The Assessee filed applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961. The Ld. CIT(E) rejected these applications without verifying documents and providing an opportunity to the appellant.

What were the issues?

Whether the rejection of 12A and 80G registration applications without providing an opportunity to the assessee to produce documents was justified.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 22/07/2025Pronounced: 22/07/2025

Heard together (2 matters)

I.T.A. No. 339/DEL/2025
I.T.A. No. 340/DEL/2025

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

ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The above captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Exemptions) (‘Ld.

CIT(E)’ for short), New Delhi, order dated 28/11/2024 and 28/11/2024 wherein the application filed by the Appellant for grant of registration u/s 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961 ('Act' for short) have been rejected.

2.

The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E) has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed. Thus, sought for allowing the Appeal.

3.

The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals.

4.

We have heard the parties and perused the material available on record. It can be seen form the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, should have provided opportunity to the appellant to produce the documents and should have decided the application on its merit. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.

5.

In the result, the appeals of the Assessee are partly allowed for statistical purpose.

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