SARVDESHIK ARYA VEERANGANA DAL,DELHI vs. CIT EXEMPTION, NEW 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
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
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 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 04.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 04th July, 2025. dk