ROSHAN LAL JAN SEVA TRUST,GURUGRAM vs. CIT(EXEMPTION), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2023-24
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
09.12.2024 of the Ld. Commissioner of Income-tax (Exemption), New Delhi, rejecting application u/s 12AB of the Income Tax Act 1961. 2. On hearing both the sides, we find that primarily the grievance of the assessee arises out of the dismissal of the application by the CIT (E) on the basis of non-submission of necessary documents. After going through the impugned order and considering the assertion of the ld. AR that author of the trust was 2
hospitalized due to which the relevant evidence could not be filed, 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 give adequate opportunity of hearing calling for relevant information on these documents and decide the application afresh as per law. The appeal is allowed, for statistical purposes only.
Order pronounced in the open court on 25.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 25th June, 2025. dk