SUKOON SP FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 375/DEL/2021Status: DisposedITAT Delhi26 July 20212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee pleaded for an opportunity to comply with the CIT(E)'s directions. Believing the assessee would comply, the Tribunal remanded the matter back to the CIT(E) for fresh examination and decision on merits.

What were the facts?

The assessee, Sukoon SP Foundation, appealed against the order rejecting its application for registration under Section 12AA(1)(b) r.w.s. 12A & 80G(5)(vi). The rejection was due to non-compliance with the CIT(E)'s directions and failure to elaborate on the trust's objects.

What were the issues?

Whether the CIT(E) rightly rejected the registration application for non-compliance, and if an opportunity should be granted for compliance.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A,Section 80G(5)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 26.07.2021Pronounced: 26.07.2021

Per Dr. B. R. R. Kumar, Accountant Member:

1.

Order u/s 12AA(1)(b) r.w.s. 12A & 80G(5)(vi) of the Income Tax Act, 1961 was passed on 09.03.2021 rejecting the grant of registration owing to failure of the assessee to comply with the directions of the ld. CIT (E) as well as failure to specify and elaborate the objects of the trust.

2.

Before us, it was pleaded that given an opportunity, due compliance would be made before the ld. CIT (E). We believe, that the assessee would not misuse the trust reposed upon in complying to the directions of the ld. CIT (E). Hence, in the interest of justice, we hereby remand the matter to the file of the ld. CIT (E) to examine the matter afresh and decide the issue on merits. 2 Sukoon SP Foundation 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 26/07/2021.

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