SUNIL GARG,DELHI vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD

The present appeal is filed by the Assessee against the order of Ld. CIT(Exemption) (‘Ld. CIT(E) for short), Lucknow, dated 20/09/2024.

The appellant filed an Application for approval u/s 80G(5) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 20/09/2024 on the ground that the Assessee failed to establish that the Assessee is a public charitable trust and does not fulfil all the provisions laid down in Section 80G(5) as well as Section 12AB of the Act.

None appeared for the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record.

The Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced the complete documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal.

We have heard the Ld. Department's Representative and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application on the ground that the Assessee failed to establish that the Assessee is a public charitable trust and does not fulfil all the provisions laid down in Section 80G(5) as well as Section 12AB of the Act. As could be seen from the order of the Ld. CIT(A), the Assessee failed to produce requisite documents in support of its claim. Considering the above facts and circumstances, we set aside the impugned orders of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.

In the result, the appeal of the Appellant is partly allowed for statistical purpose.