SERVHINDU JAGRUTI FOUNDATION,DELHI vs. CIT EXEMPTION, DELHI, DELHI

PDF · subscribers
ITA 2092/DEL/2025Status: DisposedITAT Delhi25 June 2025AY 2025-26Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 12AB,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 Respondent: Shri N.K. Bansal, CIT-DR
Hearing: 25.06.2025Pronounced: 25.06.2025

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER & 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.

2.

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

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →