TUTELAGE WELFARE ASSOCIATION,DELHI vs. CIT,EXEMPTION, DELHI

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ITA 4321/DEL/2025Status: DisposedITAT Delhi18 July 2025AY 2024-25Bench: SHRI MAHAVIR SINGH (Vice President)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted some details, but they might not have been complete as per the CIT(E)'s requirements. Therefore, the matter was remanded back to the CIT(E) for fresh consideration of evidence and documents, with a direction to the assessee to furnish complete details to prove the genuineness of its activities.

What were the facts?

The assessee filed an appeal against the order of CIT(Exemption) rejecting its application for approval under Section 80G. The assessee contended that the CIT(E) erred by not considering submitted documents and not providing adequate opportunity. The CIT(E) rejected the application for failing to establish the genuineness of its charitable activities.

What were the issues?

Whether the CIT(E) correctly rejected the application for approval under Section 80G without considering the submitted documents and providing sufficient opportunity? Whether the assessee sufficiently proved the genuineness of its charitable activities?

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A-FRIDAY”, NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI SHAMIM YAHYA, ACCOUTANT MEMBER

Hearing: 18.07.2025Pronounced: 18.07.2025

ORDER PER MAHAVIR SINGH, VP : This appeal by the assessee is directed against the order of the CIT(Exemption), Delhi dated 20.06.2025 pertaining to Assessment year 2024- 25.

2.

In this case, an application was filed by the Assessee, requesting therein for grant of early hearing in the main appeal. Considering the reasons made in the application, an early hearing in the matter is granted for today itself and accordingly the appeal is heard, for which Ld. DR has no objection.

3.

None appeared on behalf of the assessee, despite issue of notice for hearing, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.

4.

During the hearing, it is noted that it was the contention of the assessee made in the grounds of appeal

that CIT(E) erred in rejecting the application for approval u/s. 80G without considering the substantial documents submitted by the appellant and also no proper opportunity was given to the appellant for canvassing its case, despite having provided initial documentation. However, Ld. CIT(E) noted that assessee has failed to satisfy the genuineness of charitable nature of its activities, therefore, Ld. CIT(E) rejected the approval u/s. 80G of the Act.

5. We have heard the Ld. DR and perused the records. We note that Ld. CIT(E), Delhi, has noted that appellant has not filed complete details/ information and has failed to satisfy the genuineness of the activities. However, as per record, the assessee has submitted the details, but perhaps the same was not complete as per the requirement of the Ld. CIT(E), hence, Ld. CIT(E) has rejected the application for grant of approval u/s. 80G of the Act and provisions registration granted for the period 30.10.2021 to AY 2024-25 was 2 | P a g e also cancelled. Therefore, in the interest of justice, the matter is remanded back to the file of the Ld. CIT(E) to consider the issues afresh by considering all the evidences / documents. However, Applicant is directed to furnish the complete details/ evidences before the Ld. CIT(E) so as to prove the genuineness of the charitable activities. Ld. DR fairly agreed to this proposition. We hold and direct accordingly.

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