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Facts
The assessee, Ramji Lal Om Prakash Charitable Trust, appealed against the order of the CIT(Exemption) rejecting its applications for registration under Section 12AB and Section 80G of the Act. The rejection was primarily due to the trust's failure to upload necessary evidence despite opportunities.
Held
The Tribunal held that the registration certificates under Section 12A(a) and 80G were statutory orders not requiring extensive scrutiny. The Tribunal found that remanding the matter to the CIT(E) for fresh adjudication, while granting the assessee an opportunity to be heard and submit further evidence, would serve the ends of justice.
Key Issues
Whether the assessee should be granted an opportunity to present evidence and be heard before the denial of registration under Section 12AB and 80G, and if so, whether the matter should be remanded to the CIT(E).
Sections Cited
12AB, 80G, 12A(a)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY
The instant appeals preferred by the assessee are directed against both the order dated 18.11.2024 passed by the CIT(Exemption), Delhi. The appeals relate to non-grant of Registration under Section 12AB and 80G of the Act, respectively. Since, the issues are interconnected for the & 5958/Del/2024 Ramji lal Om prakash Charitable Trust sake of convenience these are heard, considered and disposed of by passing a common order.
At the onset, the Ld. AR submitted that the application was rejected as the trust had failed to upload necessary evidences despite multiple opportunities. The Ld. AR humbly submitted that the trust would file all evidences if one more opportunity is granted to her and requested to set aside the matter to the file of the Ld. CIT(E).
The Ld. DR vehemently objected to this effect that the assessee has submitted certain documents on 04.06.2025 and she requires further time to peruse the same. She pleaded that the matter should not be remanded back unless she is heard extensively. We do not countenance with her vociferous arguments because of this particular reason that the assessee had only placed on record the registration certificates under Section 12A(a) since 13.07.1995 and under Section 80G w.e.f 23.11.2011. These are copies of statutory orders and do not require any time for deep diving. In fact, this Bench is not adhearing to the principle of natural justice if the matter is sent to CIT(E) at this stage as further submitted by her. We fail to follow when the matter is decided to sent to the Ld. CIT(E) for adjudication afresh on the basis of this particular documents as narrated hereinabove what further principle of natural justice is required to be adheared. At this stage in our considered opinion for the ends of justice the matter be remanded to the file of the Ld. CIT(E) for adjudication afresh. Such kind of outlandish submission is not called for from the Ld. CIT, DR as stated above and hence the same is rejected.
& 5958/Del/2024 Ramji lal Om prakash Charitable Trust
Thus, we dispose of the matters by remitting the issues to the file of the Ld. CIT(E) for passing reasoned orders upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. The Ld. CIT(E) is directed to pass a reasons order.
4. Both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 06.06.2025