MATRIBHOOMI SEWA SANSTHA,SOUTH EAST vs. WARD EXEMPTION 1(4), CIVIC CENTRE

This appeal by the assessee is directed against the order of the ld. ld. CIT(E) - Delhi dated 08.07.2025 pertaining to A.Y 2025-26.

At the very outset, the ld. counsel for the assessee submitted that the grounds of appeal and reply were not considered properly and proper opportunity was not given after manual visit of the assessee. It is the say of the ld. counsel for the assessee that the notice is bad in law as it lacks proper information and wrong section has been mentioned. The ld. counsel for the assessee argued that inspite of providing all details required, the ld. CIT(E) was not satisfied and ultimately rejected the application filed by the assessee u/s 80G(5) of the Act.

Per contra, the ld. DR relied on the orders of the authorities below.

We have heard the rival submissions and have perused the relevant material on record. In view of the above submissions of the ld. counsel for the assessee, we are of the considered opinion that in the interest of justice and balance of convenience, the issue should be set aside to the Page 2 of 4 [A.Y. 2025-26] Matribhoomi Sewa Sanstha file of the ld. CIT(E) for examining the issue properly. We therefore, consider it fit to set aside the orders of the CIT(E) and direct the ld. CIT(E) to give a reasonable opportunity to the assessee and examine and adjudicate on the impugned issue afresh. The assessee is also directed to furnish all documents/evidence as and when required by the ld. CIT(E) for examination. In view of the same, the appeal of the assessee is allowed for statistical purposes.