YUJ ARTS FOUNDATION,DELHI vs. CIT EXEMPTION, NEW DELHI

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ITA 2734/DEL/2024Status: DisposedITAT Delhi22 August 2024Bench: Dr. B. R. R. Kumar, Accountant Member Sh. Sudhir Kumar (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the cases back to the CIT(Exemption) for fresh adjudication on merits, instructing them to pass speaking orders. The CIT(E) was directed to consider judgments from the Hon'ble Apex Court, including Ananda Social & Educational Trust and M/S New Noble Educational Society, to examine the objects of the societies.

What were the facts?

The assessees, Yuj Arts Foundation and Xander India Foundation, filed appeals against orders by the CIT(Exemption), Delhi, dated 30.03.2024. The CIT(E) had summarily rejected their applications without evaluating the merits of the cases or the objects of the societies.

What were the issues?

Whether the CIT(Exemption) can summarily reject applications for exemption without considering their merits and objects, and if such rejections warrant a remand for proper adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: Dr. B. R. R. KumarSh. Sudhir Kumar

For Appellant: Adv. &, Ms. Abha Kamra, Adv
For Respondent: Ms. Monika Dhami, CIT-DR
Hearing: 01.08.2024Pronounced: 22.08.2024

Heard together (2 matters)

ITA No. 2734/Del/2024
ITA No. 2736/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Dr. B. R. R. Kumar, Accountant Member:

The present appeals have been filed by the assessees against the orders of ld. CIT(Exemption), Delhi dated 30.03.2024.

2.

On going through the record, we find that the ld. CIT(E) has summarily rejected the application of the assessee without going into the merits of the case and objects of the society.

, 2734, 2735 & 2736/Del/2024 2 Yuj Arts & Xander India Foundation Hence, in the interest of justice, the case is being remanded to the file of the ld. CIT(E) to adjudicate the issue on merits by passing a speaking order considering the judgments of Hon’ble Apex Court in the case of Ananda Social & Educational Trust Vs. CIT, 114 Taxman 293, Self-Employer’s Service Society Vs. CIT, 113 Taxman 703 and also the judgment of Hon’ble Apex Court in the case of in M/s New Noble Educational Society Vs. CCIT (CA No. 3795 of 2014) to examine the objects of the society. The assessee shall comply to the notices issued by the ld. CIT(E) promptly without seeking any unnecessary adjournments.

3.

In the result, the appeals of the assessees are allowed for statistical purpose. Order Pronounced in the Open Court on 22/08/2024.

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