PATH SANJIVANI CHARITABLE TRUST,SOUTH DELHI vs. CIT(EXEMPTION), NEW DELHI

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ITA 1222/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2024-2025Bench: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, SHRI VIMAL KUMAR (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that while the CIT(E) observed non-submission of complete details, the assessee had submitted some details which were not considered complete. In the interest of justice, the matter was remanded back to the CIT(E) to reconsider the appeals after the assessee furnishes complete details.

What were the facts?

The assessee filed applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G. Despite opportunities, the assessee failed to provide complete details and documents requested by the CIT(E) regarding income from 'Cancer Awareness prevention and Early detection' for FY 2022-23.

What were the issues?

Whether the rejection of applications for registration and approval by the CIT(E) was justified without affording a final opportunity to the assessee to furnish complete details.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI SHAMIM YAHYA, & SHRI VIMAL KUMAR

For Respondent: Ms. Amisha S. Gupt. CIT(DR)
Hearing: 14.05.2025Pronounced: 14.05.2025

ORDER PER SHAMIM YAHYA, AM : These appeals by the assessee are directed against the orders both dated 10.12.2024 of the Ld. CIT (Exemption), Delhi passed u/s. 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 and u/s. 80G of the Act. 2. None appeared on behalf of the assessee, despite issue of notice of hearing, hence, we are proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.

3.

The brief facts of the case are that assessee has filed an application in Form 10AB for seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and application for grant of approval u/s. 80G of the Act. The applicant was issued a questionnaire dated 05.7.2024 to furnish certain details/documents/clarifications in support of its request for registration. The case was fixed for compliance on 22.7.2024. The applicant submitted the details on 22.7.2024. On perusal of the response, the applicant was afforded another opportunity vide letter dated 02.12.2024 and requested some additional details/information the applicant was again specifically requested to submit detail so income shown by it from “Cancer Awareness prevention and Early detection” during the FY 2022-23. Ld. CIT(E) observed that the applicant in response submitted reply on 6.12.2024, wherein the applicant has again failed to file the complete details. Ld. CIT(E) noted that assessee has not submitted the complete details, therefore, Ld. CIT(E) rejected both the applications vide respective orders both dated 10.12.2024.

4.

We have heard the Ld. DR and perused the records. We note that Ld. CIT(E), Delhi, has noted that assessee has not made submissions despite affording opportunity and has not furnished the complete details. However, as per record, the assessee has submitted the details, but the same was not complete as per the requirement of the Ld. CIT(E), hence, Ld. CIT(E) has rejected both the applications. Therefore, in the interest of justice, the matter is remanded back to the file of the Ld. CIT(E) to consider the issues afresh in 2 | P a g e both the appeals by considering all the evidences / documents. However, Applicant is directed to furnish the complete details/ evidences before the Ld. CIT(E). Ld. DR fairly agreed to this proposition. We hold and direct accordingly.

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