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Facts
The assessee, Servhindu Jagruti Foundation, filed applications under sections 12AB and 80G of the Income Tax Act. The Commissioner of Income-tax (Exemption) rejected these applications without establishing the genuineness of charitable activities, citing non-filing of necessary documents.
Held
The Tribunal noted that no one appeared for the assessee, but the CIT(E)'s order was silent on the manner of service of notice and opportunities provided. Therefore, the case was restored to the CIT(E) to allow the assessee an opportunity to file relevant documents and decide afresh.
Key Issues
Whether the denial of applications under sections 12AB and 80G was justified without providing adequate opportunity to the assessee to present documents and establish the genuineness of its activities.
Sections Cited
12AB, 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 & 2093/Del/2025 Assessment Years: 2025-26 Servhindu Jagruti Foundation, Vs CIT (Exemption), B-4/192, Sector-8, Delhi. Rohini, New Delhi – 110 085. PAN: ABCCS1020L (Appellant) (Respondent) Assessee by : None Revenue by : Shri N.K. Bansal, CIT-DR Date of Hearing : 25.06.2025 Date of Pronouncement : 25.06.2025 ORDER PER ANUBHAV SHARMA, JM:
These appeals are preferred by the assessee against the orders dated 27.12.2024 of the Ld. Commissioner of Income-tax (Exemption), New Delhi. rejecting applications u/s 12AB and 80G of the Income Tax Act 1961.
None appeared for the assessee at the time of hearing. Heard ld. DR. We have gone through the impugned orders and find that while passing the impugned orders, 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. As the orders of the ld.CIT(E) are silent with regard to the ITAs No.2092 & 2093/Del/2025