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Facts
The assessee filed an appeal against the order of the CIT(E) for AY 2024-25. The assessee argued that its application under section 80G(5)(iii) was rejected without considering the documents submitted.
Held
The Tribunal observed that the documents submitted by the assessee were not considered by the CIT(E). The Tribunal directed the CIT(E) to provide the assessee an opportunity of being heard and decide the issue on merit.
Key Issues
Whether the CIT(E) correctly rejected the assessee's application without considering the submitted documents and providing an opportunity of being heard.
Sections Cited
80G(5)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(Assessment Year: 2024-25) Shantichandra Trust, vs. CIT (Exemption), D – 155, First Floor, Delhi. Surajmal Vihar, Delhi – 110 092. (PAN : AAUTS5222J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Jauhar Cain, AR REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 13.05.2025 Date of Order : 13.05.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 27.12.2024 for the AY 2024-25.
At the time of hearing, ld. AR for the assessee brought to our notice that the assessee has filed all the documents asked for vide questionnaire issued on 08.07.2024 and 16.12.2024. He submitted that rejection of application u/s 80G(5)(iii) by the ld. CIT (E) is not maintainable as assessee submitted complete details online as well as manually as asked for. He submitted that ld. CIT (E) has not decided the issue after going through the documents submitted by the assessee and prayed that this issue may be remitted back to the ld. CIT(E) with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and relied on the order of Ld. CIT (E).
Considered the rival submissions and material placed on record. We observed that the assessee submitted the documents before the ld. CIT (E) which were not considered as submitted by the ld. AR of the assessee. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 13TH day of May, 2025 after the conclusion of the hearing.