SPORTSRANCH FOUNDATION,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

At the time of hearing, it was pointed out that the present appeals have been filed belatedly by 28 days for which the ld. AR has submitted that the delay was caused due to lack of communication between the assessee and the concerned Chartered Accountant of the assessee. Since the delay is not of a ITAs No.1973 & 1974/Del/2025 substantial period, the same is condoned and the appeals are admitted for hearing.

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 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 25.06.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25th June, 2025. dk