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Facts
The assessee filed applications in Form 12AB for registration under sections 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961, which were rejected by the CIT(E). The assessee's representative claimed that notices were not received.
Held
The Tribunal held that the CIT(E)'s order was silent on the mode of service of notice. Therefore, the assessee should be given an opportunity to file the relevant documents/information to the satisfaction of the CIT(E). The issue is restored to the CIT(E) for fresh decision.
Key Issues
Whether the CIT(E) correctly rejected the applications without proper service of notice and opportunity to the assessee to present documents.
Sections Cited
12A(1)(ac)(iii), 80G, 1961
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
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.
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