INTERNATIONAL HOSPITAL LTD. (BEFORE AMALGAMATION M/S ESCORTS HEART AND SUPER SPECIALTY INSTITUTE LTD),NEW DELHI vs. ITO, WARD-8(3), NEW DELHI

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ITA 5957/DEL/2019Status: DisposedITAT Delhi27 January 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeals should be remitted to the file of the Ld. CIT(E) for passing reasoned orders. The reasoning was that the assessee had existing registration certificates under Section 12A(a) and Section 80G, which were statutory orders not requiring extensive time for deep diving. The Tribunal found that sending the matter back to the CIT(E) at this stage would serve the ends of justice by granting an opportunity to the assessee to be heard and to consider the evidences on record or any other evidence the assessee may choose to file. The CIT(E) was directed to pass a reasoned order. The Tribunal rejected the Revenue's submission that extensive hearing was required, deeming it outlandish. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Ramji Lal Om Prakash Charitable Trust, filed appeals against the order dated 18.11.2024 passed by the CIT(Exemption), Delhi. The appeals challenged the non-grant of registration under Section 12AB and Section 80G of the Income Tax Act, 1961. The assessee's representative stated that the application was rejected due to the failure to upload necessary evidence despite multiple opportunities and requested one more opportunity to file all evidence. The Revenue's representative objected, stating that certain documents were submitted on 04.06.2025 and required further time for perusal, arguing against remanding the matter without extensive hearing. The Tribunal noted that the assessee had existing registration certificates under Section 12A(a) since 1995 and under Section 80G since 2011.

What were the issues?

1. Whether the appeals relating to the non-grant of registration under Section 12AB and Section 80G of the Income Tax Act, 1961, should be remanded to the CIT(Exemption) for fresh adjudication, considering the assessee's request for one more opportunity to submit evidence. Assessee's Contention: The assessee argued that the application was rejected due to the failure to upload necessary evidence despite multiple opportunities and requested one more opportunity to file all evidence, seeking to set aside the matter to the file of the Ld. CIT(E). Revenue's Contention: The Revenue objected to remanding the matter, stating that certain documents were submitted on 04.06.2025 and required further time for perusal. The Revenue pleaded that the matter should not be remanded back unless it was heard extensively, and questioned what further principle of natural justice was required if the matter was sent back based on existing documents.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, DELHI

Before: MS. MADHUMITA ROY&

For Appellant: Ms. Sweeti Kothari, CA
Hearing: 05.06.2025

The instant appeals preferred by the assessee are directed against both the order dated 18.11.2024 passed by the CIT(Exemption), Delhi. The appeals relate to non-grant of Registration under Section 12AB and 80G of the Act, respectively. Since, the issues are interconnected for the & 5958/Del/2024 Ramji lal Om prakash Charitable Trust sake of convenience these are heard, considered and disposed of by passing a common order.

2.

At the onset, the Ld. AR submitted that the application was rejected as the trust had failed to upload necessary evidences despite multiple opportunities. The Ld. AR humbly submitted that the trust would file all evidences if one more opportunity is granted to her and requested to set aside the matter to the file of the Ld. CIT(E).

3.

The Ld. DR vehemently objected to this effect that the assessee has submitted certain documents on 04.06.2025 and she requires further time to peruse the same. She pleaded that the matter should not be remanded back unless she is heard extensively. We do not countenance with her vociferous arguments because of this particular reason that the assessee had only placed on record the registration certificates under Section 12A(a) since 13.07.1995 and under Section 80G w.e.f 23.11.2011. These are copies of statutory orders and do not require any time for deep diving. In fact, this Bench is not adhearing to the principle of natural justice if the matter is sent to CIT(E) at this stage as further submitted by her. We fail to follow when the matter is decided to sent to the Ld. CIT(E) for adjudication afresh on the basis of this particular documents as narrated hereinabove what further principle of natural justice is required to be adheared. At this stage in our considered opinion for the ends of justice the matter be remanded to the file of the Ld. CIT(E) for adjudication afresh. Such kind of outlandish submission is not called for from the Ld. CIT, DR as stated above and hence the same is rejected.

& 5958/Del/2024 Ramji lal Om prakash Charitable Trust

4.

Thus, we dispose of the matters by remitting the issues to the file of the Ld. CIT(E) for passing reasoned orders upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. The Ld. CIT(E) is directed to pass a reasons order.

4. Both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 06.06.2025

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