SHRI DIGAMBER JAIN SAMAJ KASAN (REGD),NEW DELHI vs. CIT(EXEMPTION), NEW DELHI
Before: SHRI M. BALAGANESH
PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 21/03/2024. 2. The appellant filed an Application for registration u/s 12A (1)(ac)(ii) of the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 21/03/2024 on the ground that the ‘application in Form No. 10AB under Section 12A(1)(ac)(ii) instead of Section 12A(1)(ac)(iii) of the I.T. Act’, which is under challenged before us.
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Shri Digamber Jain SamajKasan (Regd)
None appeared for the Assessee. Considering the issue involved in the present appeal, we deem it fit to decide the Appeal on hearing Ld. Department's Representative and verifying the material on record.
We have the Ld. Department's Representative and perused the material available on record. It can be seen form the order impugned, the Ld. CIT (E) has dismissed the appeal on the technicalities without deciding the application on its merit. Considering the fact that the Assessee is claimed to be conducting charitable activities, the Ld. CIT(E) should have applied liberal approach in deciding the Application for grant of registration and should have decided the application on its merit. Thus, we set aside the impugned order of the Ld. CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the application afresh after providing opportunity of being heard to the Appellant. The Assessee is also at liberty to cure/comply any technical objections if any in the application filed by the Appellant.
In the result, the appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 01stMay , 2025 (M. BALAGANESH) JUDICIAL MEMBER Date: 01.05.2025 R.N, Sr.P.S*
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Shri Digamber Jain SamajKasan (Regd)