KATHIKA TRUST,DELHI vs. CIT EXEMPTION, DELHI

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ITA 5339/DEL/2024Status: DisposedITAT Delhi18 June 2025Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial 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 held that the assessee had submitted relevant information and that the orders of the Ld. CIT(E) rejecting the applications were not justified. The matter was restored to the Ld. CIT(E) for a fresh decision.

What were the facts?

The assessee, Kathika Trust, filed applications in Form 10AB for registration under sections 80G(5)(iv) and 12AB(1)(b)(ii) of the Income Tax Act, 1961. The applications were rejected by the Ld. CIT(E) for non-filing of complete particulars. The assessee had submitted relevant documents and financial statements.

What were the issues?

Whether the Ld. CIT(E) erred in rejecting the applications for registration without considering the documents submitted by the assessee, and if the matter should be restored for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iv),Section 12AB(1)(b)(ii),Section 12A,Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Pratap Gupta, CA
For Respondent: Shri Amit Kumar Jain, CIT DR
Hearing: 29.05.2025Pronounced: 18.06.2025

PER VIMAL KUMAR, JUDICIAL MEMBER:

1.

The appeals filed by appellant/assessee are against separate orders dated 27.09.2024 of Learned Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as ‘Ld. CIT(E)’] rejecting applications in Form 10AB for grant of registration under sections 80G(5)(iv) and 12AB(1)(b)(ii) B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Brief facts of the case are that applicant-assessee is a trust registered on 14.06.2023 under The Indian Trust Act, 1882 with Sub-Registrar-III, New Delhi. The Trust was provisionally registered under Section 12A of the Act on 26.07.2023 through CPC for assessment years from 2024-25 to 2026-27. The applicant electronically filed applications on 15.03.2024 and 29.04.2024 in Form No.10AB under Sections 80G(5)iv and 12A(1)(ac)(iii) of the Act for regularisation of its provisional registration. The applicant was issued a questionnaire on 16.04.2024 to furnish certain details and documents. The appellant made part compliance on 06.06.2024. Vide letter dated 05.09.2024, the appellant was requested to submit remaining documents but of no use. Ld. CIT(E) through orders dated 27.09.2024 rejected the applications.

3.

Being aggrieved, appellant/applicant preferred present appeals.

4.

The Learned Authorised Representative for the appellant/assessee submitted that Ld. CIT(E) erred in rejecting applications without considering the relevant documents and material filed by the assessee. In this regard, he brought to our notice pages 30-37 of the paper book wherein the assessee has submitted various documents including financial statements.

Learned Authorised Representative requested for restoration of the matter to the file of the Ld. CIT(E).

5.

Learned Authorized Representative for the Department had no objection.

6.

From examination of record in light of aforesaid rival contentions, it is crystal clear that learned CIT(E) vide orders dated 27.09.2024 rejected applications in Form No. 10AB for non-filing of complete particulars regarding genuineness for sending the matter back to Ld. CIT(E). Learned Authorised Representative has prayed for restoration of matter to Ld. CIT(E). In view of above material facts, we observe that the assessee has submitted relevant information and relevant facts are brought on record by the Ld. AR by placing on record at pages 30-37 of the paper book. In the interest of substantial justice, impugned orders dated 27.09.2024 of Learned CIT(E) are set aside. The matter is restored to the files of the Learned CIT(E) for fresh decision in accordance with law after affording fair opportunity of hearing and filing of documents to applicant.

7.

In the result, both the appeals of the appellant/assessee are allowed for statistical purposes.

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