UMMEEDON KA SAHARA FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI, NEW DELHI

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ITA 604/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2024-25Bench: SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S. (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have provided an opportunity to the appellant to produce documents and then decided the application on its merit. Consequently, the Tribunal set aside the impugned order and remanded the matter.

What were the facts?

The assessee filed an appeal against the order of the CIT(Exemption) rejecting its application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The assessee contended that the order was passed without providing an opportunity of being heard.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without providing an opportunity of being heard to the assessee?

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI M. BALAGANESH & SH. YOGESH KUMAR U.S.

For Respondent: Ms. PoojaSwaroop CIT(DR)
Hearing: 14/05/2025Pronounced: 14/05/2025

Assessee by None Revenue by Ms. PoojaSwaroop CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 14/05/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

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 10/12/2024, wherein the application filed by the Appellant for grant of registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 ('Act' for short) has been rejected.

2.

None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to decide the Appeal on hearing Ld. Department's Representative and verifying the material on record. We have the Ld. Department's Representative and perused the material available on record.

3.

The grievance of the Appellant is that the order impugned has 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 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 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.

4.

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

Order pronounced in the open court on 14th May , 2025

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