ALL INDIA COUNCIL FOR HUMAN RIGHTS LIBERTIES AND SOCIAL JUSTICE,DELHI vs. CIT EXEMPTION, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWALAsstt. Year : 2025-26
PER MAHAVIR SINGH, VICE PRESIDENT :
This appeal has been filed by the Assessee against the order dated 13.12.2024
passed by the CIT (Exemption), New Delhi for the assessment year 2025-26. 2. None appeared on behalf of the assessee, hence, we are proceeding the appeal exparte qua the assessee.
3. We have heard the Ld. DR and perused the records. Upon careful consideration, we find that it was the contention of the assessee that Ld. CIT(E) erred in holding that the information sought in the questionnaire was applicable to trusts that were not registered under Section 80G under the old law before the 2021
amendment. However, the assessee trust was already registered under section 80G
2 | P a g e in the old regime. Despite this, due to an error on the part of the department, the assessee was incorrectly granted only provisions registration instead of final approval under the amended provisions. It was the further contention of the assessee that Ld. CIT(E) also erred in law and in fact in failing to recognize that the applicant was entitled to final registration under Section 80G as per the provisions of the Income Tax Act, 1961 wrongly treated the case as if it were a fresh application and granted only provisions registration, despite the appellant’s prior valid registration under the old regime. In view of the aforesaid contentions of the applicant, we deem it fit and proper to remit back the issues in dispute to the file of the Ld. CIT(E) with the directions to carefully examine the aforesaid aspect of the assessee/applicant and then decide the issues in dispute afresh, after passing a reasonable and speaking order, in accordance with law. Needless to add that the assessee should be given adequate opportunity of being heard to the assessee.
Assessee is also directed to fully cooperate with the Ld.CIT(E) during the proceedings.
4. In the result, the Assessee’s appeal is allowed for statistical purposes
Order pronounced in the Open Court on 14.05.2025. (MANISH AGARWAL)
VICE PRESIDENT
SRBhatnagar