SURESH RAJ JASKANWAR JAIN SURANA FOUNDATION,VIVEKANAND PURI vs. CIT(EXEMPTION), DELHI, CIVIC CENTRE

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 24/09/2024.

Brief facts of the case are that, the Appellant filed application in form No. 10AB for approval u/s 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 24/09/2024, which has been called in question in the present Appeal on the grounds mentioned above.

The Ld. Counsel for the Appellant submitted that, the Ld. CIT(E) has passed the order impugned without affording adequate opportunity to be heard and the same is in violation of principals of natural justice.

Per contra, the Ld. Department's Representative submitted that even after providing ample opportunities, the applicant has submitted all the documents as required by the Ld. CIT(E), thus, the Ld. CIT(E) rightly rejected application filed by the Appellant. Therefore, sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(E) the application has been rejected on the ground that the claim of the Appellant cannot be verified as it has failed to provide sufficient documentary evidence and explanation to substantiate the claim of the Appellant. It is the case of the Assessee has provided all the documents and also clarification sought by the Ld. CIT(E), however, the Ld. CIT(E) failed to examined the same. In view of the above facts and circumstances, 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 after considering the submissions of 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 all the document as required by the Ld. CIT(E) to substantiate it’s the claim.