SARVDESHIK ARYA VEERANGANA DAL,DELHI vs. CIT EXEMPTION, DELHI

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ITA 4938/DEL/2024Status: DisposedITAT Delhi04 July 2025Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that since the CIT(E)'s order was silent on the manner of service of notices, it was appropriate to give the assessee an opportunity to file the required documents. The issue was restored to the CIT(E) for fresh decision.

What were the facts?

The assessee's applications in Form 12AB for registration under Section 12A(1)(ac)(iii) and Section 80G were rejected by the CIT(E). The CIT(E) noted that necessary documents were not filed, questioning the genuineness of the charitable activities. The assessee claimed notices were not received.

What were the issues?

Whether the CIT(E) correctly rejected the applications without proper service of notice and opportunity to the assessee to present documents.

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 BENCHES: G : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

For Appellant: Shri Alok Kumar Mittal, CA
For Respondent: Shri Mahesh Kumar, CIT-DR
Hearing: 30.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITAs No.4938 & 4939/Del/2024 Assessment Years: NA Sarvdeshik Arya Veerangana Dal, Vs CIT (Exemption), Arya Samaj B Block, New Delhi. Janakpuri, Delhi – 110 058. PAN: ABGAS6706D (Appellant) (Respondent) Assessee by : Shri Alok Kumar Mittal, CA Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 30.06.2025 Date of Pronouncement : .07.2025 ORDER PER ANUBHAV SHARMA, JM:

These appeals are preferred by the assessee against the orders dated 30.08.2024 of the Ld. Commissioner of Income-tax (Exemption), New Delhi, rejecting applications in Form 12AB u/ss 12A(1)(ac)(iii) and 80G of the Income Tax Act 1961.

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. The ld. AR has submitted that the notices were not received. As the orders of ITAs No.4938 & 4939/Del/2024

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