PAHAL SOCIETY FOR DEVELOPMENT,DELHI vs. ASSESSING OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Aggarwal
Per Satbeer Singh Godara, Judicial Member:
These assessee’s twin appeals
ITA
Nos.
2668
&
2669/Del/2025, for Assessment Year 2025-26, arise against the CIT(Exemption),
Delhi’s
DIN
&
order
No.
ITBA/EXM/F/EXM45/2024-25/1073965348(1) & 1073966235(1) dated 04.03.2025, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby
ITA Nos. 2668 & 2669/Del/2025
Pahal Society For Development
2
declining it’s claim of section 12AA and section 80G registrations as a charitable trust.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s twin appeals ITA Nos. 2668 & 2669/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 15/10/2025. (Manish Aggarwal) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 15/10/2025
*Subodh Kumar, Sr. PS*