SWIFT SAMANTA FOUNDATION,DELHI vs. CIT(EXEMPTIONS), DELH
Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the ld.
CIT(E), New Delhi dated 27.09.2024 for A.Y 2024-25. 2. The assessee has filed an application and affidavit for condonation of delay in filing the appeal before the Tribunal. The reasons stated by Swift Samanta Foundation [A.Y 2024-25]
the ld. counsel for the assessee seem to be reasonable. Accordingly, we condone the delay.
At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(E) Officer has decided the issue on the ground that the assessee failed to prove that the activities for charitable purposes are actually being undertaken by it. The ld. CIT(E) also observed that the assessee has not submitted complete details required vide questionnaire. However, we find that the Ld. CIT(E) has not made any compliance to provisions of section 250(6) of the Act and rejected the appeal of the assessee without adjudicating on the issues at hand.
Per contra, the ld. DR relied upon the orders of the authorities below.
We have heard the rival submissions and have perused the relevant material on record. We find that the ld. CIT(E) has decided the issue without appreciation of facts and without affording proper opportunity of being heard to the assessee.
In view of the above facts and circumstances and in the interest of justice and fair play, we deem it expedient to restore the matter back Swift Samanta Foundation [A.Y 2024-25]
to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.
The ld. CIT(E) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.
In the result, appeal of assessee in ITA No. 783/DEL/2025 is allowed for statistical purposes. Order pronounced in open court on 09.05.2025. [MAHAVIR SINGH]
[NAVEEN CHANDRA]
VICE PRESIDENT
ACCOUNTANT MEMBER
,
Dated : 09th MAY, 2025. VL/