ADISTHA FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 27/11/2024, wherein the application filed u/s 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected.

The Ld. Counsel for the Assessee submitted that the order impugned has been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and to make submissions, the order impugned has been passed. Thus, sought for allowing the Appeal.

The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed by the Appellant. Thus, relying on the order of the Lower Authority, sought for dismissal of the Appeal.

We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, should have provided opportunity to the appellant to produce the documents to substantiate its claim and should have decided the application on its merit. Thus, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the application afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to cure/comply any technical objections if any in the application filed by the Appellant and also produce further documents in support of its claim.

In the result, the appeal filed by the Assessee is partly allowed for statistical purpose.