ROSHAN LAL JAN SEVA TRUST,GURUGRAM vs. CIT(EXEMPTION), NEW DELHI

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ITA 2147/DEL/2025Status: DisposedITAT Delhi25 June 2025Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's explanation and decided to give them an opportunity to file the required documents. The matter was restored to the CIT(E) for a fresh decision after providing an adequate opportunity of hearing.

What were the facts?

The assessee's application under Section 12AB of the Income Tax Act, 1961 was rejected by the CIT(E) due to non-submission of necessary documents. The assessee claimed that the author of the trust was hospitalized, preventing timely filing of evidence.

What were the issues?

Whether the CIT(E) was justified in rejecting the application solely on the grounds of non-submission of documents without considering the explanation for the delay.

Which sections of the Income-tax Act were involved?

Section 12AB

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 Appellant: Shri Rajesh Goel, Advocate
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 Assessment Year: 2023-24 Roshan Lal Jan Seva Trust, Vs CIT (Exemption), RL International School, New Delhi. Signature Ave, Sector-82, Gurugram, Haryana – 122 004. PAN: AAETR3010P (Appellant) (Respondent) Assessee by : Shri Rajesh Goel, Advocate 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:

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

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