ROSELLA EDUCATIONAL FOUNDATION,DELHI vs. CIT EXEMPTION, DELHI

ITA 3816/DEL/2024Status: DisposedITAT Delhi21 March 2025Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found prima facie merit in the assessees' arguments, noting that the CIT(E)'s orders did not appear to have considered the relevant factual matrix. Therefore, the Tribunal restored the appeals back to the CIT(E) for fresh adjudication.

What were the facts?

Two assessees, M/s Red Sienna Educational Services and M/s Rosella Educational Foundation, filed appeals against the CIT(E)'s orders denying them registration under section 12AB(1) and section 80G. The appeals were related to denial of these registrations.

What were the issues?

Whether the CIT(E) properly considered the evidence and factual matrix before denying registration under sections 12AB and 80G to the assessees.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara&

For Appellant: Ms. Aditi Thakkar, Adv
Hearing: 18.03.2025Pronounced: 21.03.2025

Heard together (4 matters)

ITA No. 3815/Del/2024
ITA No. 3818/Del/2024
ITA No. 3816/Del/2024
ITA No. 3817/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench: Both these assessees i.e. M/s Red Sienna Educational Services and M/s Rosella Educational Foundation, had filed their instant twin appeals each ITA Nos. 3815 to 3818/Del/2024; ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation

respectively. All other relevant details thereof stand tabulated

as under:

Sl. ITA Nos. Appellant Respondent Orde

The order continues below.

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