SHRI RAM SEWA NYAS,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.

Brief facts of the case are that, the Appellant trust having registration u/s 12A of the Act which is having main object of relief to the poor, education, medical relief, yoga, preservation of environment and advancement of any other objects of general public utility. The Appellant filed application in Form No. 10AD for approval under Section 80G (5) (iii) of the Income Tax, 1961 (‘Act’ for short) before the Ld. CIT(Exemption), Delhi. The application filed by the Appellant came to be rejected by the CIT(Exemption) vide order dated 27/11/2024, which has been called in question in the present Appeal.

The Ld. Counsel for the Appellant submitted that, the Ld. CIT(E) has passed the order impugned without providing proper opportunity of being heard and without considering the submission made and the documents produced by the Assessee on 27/11/2024. Thus, sought for allowing the appeal.

Per contra, the Ld. Department's Representative submitted that even after providing ample opportunities, the applicant has not submitted the documents on time and absence of the documents and the submissions the Ld. CIT(E) rightly rejected application filed by the Appellant. Thus, sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. It is found that the Assessee has filed submission and the document on 27/11/2024, however, without considering the same, the order impugned came to be passed. It was the case of the Appellant that the documents could not be filed before 27/11/2024, the Assessee had to get the bank statement from the bank located at Lucknow which consumed time. In view of the above facts and circumstances, considering the nature of the activities carried out by the appellant and in the interest of justice, we restore the matter to the file of the Ld. CIT(E) with a direction to decide the application afresh after considering all the documents produced by the Appellant and pass the order in accordance with law after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce further documents if any before the Ld. CIT(E) to substantiate it’s the claim.

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