TRUE FRIENDS CHARITABLE TRUST,KOTDWARA vs. CIT EXEMPTION, UTTARAKHAND

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ITA 148/DDN/2024Status: DisposedITAT Dehradun08 July 2025AY 2024-25Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the order was passed in violation of the principles of natural justice as the appellant was not given an opportunity of being heard. Therefore, the impugned order was set aside.

What were the facts?

The appellant, True Friends Charitable Trust, filed an application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The application was rejected by the CIT(Exemption) for non-compliance with notices and failure to produce documents.

What were the issues?

Whether the rejection of the registration application without providing an opportunity of being heard to the assessee violates the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 08/07/2025Pronounced: 08/07/2025

True Friends Charitable Trust Vs. CIT(Exemption) Lalpur Near Arya Samaj 6 Ring Road, Upper Mandir, Kotdwara, Pauri Nathanpur, Dehradun, Garhwal, Pauri, Uttarakhand, Uttarakhand 246149 PAN: AAETT2260K Appellant Respondent Appellant by Sh. Sapan Gupta, CA Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 08/07/2025 Date of Pronouncement 08/07/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Appellant against the order of CIT(Exemption) (‘Ld. CIT(E) for short), Delhi dated 25/06/2024.

2.

The appellant filed an Application for registration u/s 12A (1)(ac)(iii) of the I.T. Act in form No. 10AB of Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 25/06/2024 on the ground that the Appellant failed to comply with the notices and failed to produce requisite documents in support of the claim, which is under challenged before us.

3.

The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant, thus sought for allowing the Appeal.

4.

Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any 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.

5.

We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, 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.

6.

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

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