SHAKTI FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI, DELHI
Before: SHRI M. BALAGANESH
PER YOGESH KUMAR, U.S. JM: These two present appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 29/10/2024 wherein the application filed by the Assessee for grant of registration u/s 12A(1) (ac) (iii) and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. Department's Representative and verifying the material on record. We have the Ld. Department's Representative and perused the material available on record.
We have the Ld. Department's Representative and perused the material available on record. The grievance of the Assessee is that the orders impugned have been passed without providing opportunity of being heard to the Assessee. It can be seen from the order impugned, the Ld. CIT(E) has passed the order impugned on the ground the Assessee has not substantiated its claim by producing proper document and making submission. Considering the claim of the Assessee in the application the Ld. CIT(E) should have provided opportunity to the appellant to produce the documents and should have decided the Shakti Foundation Vs. CIT(E) application on its merit. Thus, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications 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 applications filed by the Appellant and also produce further documents in support of its claim.
In the result, the appeals filed by the Assessee are partly allowed for statistical purpose. Order pronounced in the open court on 14th May , 2025 (M. BALAGANESH) JUDICIAL MEMBER Date: 14 .05.2025 R.N, Sr.P.S*