UNIVERSAL CONFEDERATION OF SREE NARAYANA GURU ORGANISATIONS,DELHI vs. CIT EXEMPTIONS, DELHI

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ITA 911/DEL/2025Status: DisposedITAT Delhi05 January 2026Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered that the CIT(E) proceeded ex-parte and there might have been communication gaps between the assessee and their counsel. Therefore, in the interest of justice, the appeal was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's appeal arose against the CIT(Exemption)'s order dated 31.12.2024, wherein the claim for registration as a charitable trust under section 80G was declined. The CIT(E) had proceeded ex-parte against the assessee, citing failure to furnish necessary details.

What were the issues?

Whether the CIT(E) erred in proceeding ex-parte and declining the registration under section 80G without proper consideration of the assessee's case.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara&

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 05.01.2026Pronounced: 05.01.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal arises against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024- 25/1071733626(1) dated 31.12.2024, in proceedings u/s 80G of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby declining it’s claim of section 80G registration as a charitable trust.

Universal Confederation of Sree Narayana Guru Organizations 4. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.

5.

Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.

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