SURAJ MAL CHARITABLE SOCIETY,DELHI vs. CIT (EXEMPTIONS), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
PER ANUBHAV SHARMA, JM:
These appeals are preferred by the assessee against the orders dated
18.09.2024 of the Ld. Commissioner of Income-tax (E), Delhi, rejecting the applications for grant of registrations u/ss 80G and 12AB of the Act, respectively.
None appeared for the assessee at the time of hearing of the appeals. Heard ld. DR. On perusing the record, 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 ITA No.5216 & 5217/Del/2024
established. 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 issues are restored to the files of the ld.CIT(E) to call for relevant information on these documents and decide the applications afresh as per law, after giving due opportunity of hearing to the assessee. The appeals are allowed, for statistical purposes only.
Order pronounced in the open court on 09.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 09th July, 2025. dk