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Facts
The assessee, a registered charitable trust, applied for registration under section 80G of the Income Tax Act. The CIT(E) rejected the application because the assessee furnished required details via email instead of uploading them to the ITBA portal.
Held
The Tribunal found that the necessary details were indeed provided by the assessee via email. In the interest of justice, the case was restored to the CIT(E) for fresh adjudication, with directions for the assessee to upload the details to the ITBA portal.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration under section 80G solely because details were submitted via email instead of the ITBA portal.
Sections Cited
80G, 80G(5), 12AB, Rule 7A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in AY 2024-25, arises out of the order of the Commissioner of Income Tax (Exemption), Lucknow [hereinafter referred to as ‘ld. CIT(E)’, in short] in Appeal No. ITBA/EXM/F/EXM45/2024- 25/1070725767(1) dated 28.11.2024 against the application for registration of trust u/s 80G(5) of the Act was filed on 28.05.2024 by the assessee in Form No. 10AB under Rule 7A of the Income Tax Rules, 1962.
The only issue to be decided in this appeal is as to whether the Learned CIT(E) was justified in rejecting the application seeking exemption under section 80G of the Act in the facts and circumstances of the instant case.
We have heard the rival submissions and perused the materials available on record. We find that the assessee is a registered charitable trust under section 12AB of the Act. The assessee made an application seeking exemption under section 80G of the Act. The Learned CIT(E) sought for certain details from the assessee during the course of hearing. These details were duly furnished by the assessee in electronic mail instead of uploading the same in the ITBA Portal. This prompted the Learned CIT(E) to reject the claim of exemption under section 80G of the Act of the assessee. Since we find that the requisite details were actually furnished by the assessee in email, we deem it fit and appropriate, in the interest of justice and fair play, to restore this appeal to the file of Learned CIT(E) for denovo adjudication in accordance with law. The assessee is also directed to furnish the requisite details by uploading in the ITBA portal. With these directions, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15/05/2025.