SAURABH MITTAL FOUNDATION,DELHI vs. WARD EXEMP 2(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Years: 2024-25
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
27.08.2024 of the Ld. Commissioner of Income-tax (Exemption), New Delhi, rejecting application in Form 10AB for conversion of provisional registration into final registration dated 20.02.2024. 2. On hearing both the sides, we find that while passing the impugned order, the ld. CIT(E) has observed that necessary documents were not filed leading to a conclusion that the genuineness of the charitable activities is not established.
2
The ld. AR has submitted that the notices were not received. As the orders of the ld.CIT(E) is silent with regard to the manner/mode of service to the knowledge of the assessee to benefit the assessee, we consider it an appropriate case to give the assessee an opportunity to file the relevant documents/information to the satisfaction of the ld.CIT(E). The issue is restored to the files of the ld.CIT(E) to call for relevant information on these documents and decide the application afresh as per law, after giving due opportunity of hearing to the assessee. The appeal is allowed, for statistical purposes only.
Order pronounced in the open court on 18.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 18th July, 2025. dk