SHRI SHIVNATH SANSKRIT MAHAVIDHYALAYA,DEHRADUN vs. CIT (EXEMPTIONS), LUCKNOW

PDF · subscribers
ITA 186/DEL/2017Status: DisposedITAT Delhi30 March 20223 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(Exemptions) for fresh adjudication. The assessee was directed to provide documents to substantiate its claim of being substantially financed by the Government.

What were the facts?

The assessee's appeal was against an order passed by the CIT (Exemptions) under Section 80G(5)(vi). No one appeared for the assessee, and the appeal was decided ex-parte.

What were the issues?

Whether the assessee's claim of substantial government financing was adequately considered and if a fresh opportunity for submission of documents is warranted.

Which sections of the Income-tax Act were involved?

Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 30/03/2022Pronounced: 30/03/2022

This appeal by the assessee is preferred against the order of the CIT (Exemptions), Lucknow dated 18.11.20216 framed u/s. 80G (5) (vi) of the Act. 2. The substantive grievance of the assesee read as under :-

3.

None appeared on behalf of the assessee inspite of notice we decided to proceed exparte. The DR was heard at length.

4.

We have carefully perused the order of the CIT(Exemptions) qua this substantive grounds mentioned elsewhere. 5. We are of the considered view that the claim of the assessee that it is substantially financed by the Government cannot be brushed aside lightly. In the interest of justice we restore this appeal to the files of the CIT(Exemptions). The assessee is directed to file necessary documents / details to substantiate its claim that it is substantially financed by the Government. The CIT(Exemptions) is directed to decide the application afresh after affording a reasonable and sufficient opportunity of being heard to the assessee.

3 6. In the result, the appeal filed by the assessee is allowed for statistical purpose. 7. The order is pronounced in the open court on 30.03.2022 in the presence of both the representatives.

More judgments on Section 80G(5)(vi)

All 260 judgments and leading authorities on Section 80G(5)(vi) →

Recent GST High Court judgments

Search GST case law →