SAT JINDA KALYANA SOCIAL WELFARE TRUST,ROHTAK vs. CIT(EXEMTPION), CHANDIGARH

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ITA 2182/DEL/2025Status: DisposedITAT Delhi01 October 2025Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)11 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not provide the assessee with an adequate opportunity to be heard. Therefore, the case was restored to the file of the CIT(E) for fresh adjudication.

What were the facts?

The assessee filed applications for registration under sections 12A(1)(ac)(iii) and 80G(5) of the Income-tax Act. The CIT(E) rejected these applications, stating that the assessee failed to provide proof of charitable activity.

What were the issues?

Whether the CIT(E) erred in rejecting the registration applications without affording a fair opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Ved Jain, Adv, Shri Ayush Garg, CA
For Respondent: Shri Jitender Singh, CIT- DR
Hearing: 27.08.2025Pronounced: 27.08.2025

Heard together (2 matters)

ITA No. 2182/DEL/2025
ITA No. 2183/DEL/2025

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

preferred against the order of the ld. CIT(E), Chandigarh dated 27.02.2025 rejecting the application for registration u/s 12A(1)(ac)(iii) and u/s 80G(5) of the Income-tax Act, 1961 [the Act, for short]. Page 1 of 4 &2183 /DEL/2025 Sat Jinda Kalyana Social Welfare Trust Vs.The C.I.T.

2.

Since both the captioned appeals were heard together and pertain to same assessee, they are disposed of by this common order for the sake of convenience and brevity.

3.

Representatives of both the sides were heard at length. Case records carefully perused. Relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules.

4.

At the very outset, the ld. counsel for the assessee submitted that the assessee filed Form 10AB and applied for registration u/s 12A(1)(ac)(iii) of the Act. The ld. CIT (Exemption) issued notices and asked to furnish several documents to which the assessee filed its reply by furnishing the documents as called for. The ld AR of the assessee stated that the ld. CIT(E) has rejected the application for grant of registration u/s 12A(1)ac(iii) of the Income-tax Act, 1961 [the Act, for short] stating that the assessee failed to file any proof/evidence of charitable activity.

5.

It is the say of the ld AR that the CIT (Exemption) rejected the registration applications vide order dated 27.02.2025 without granting a fair and adequate opportunity of being heard to the assessee. The ld.

Page 2 of 4 &2183 /DEL/2025 Sat Jinda Kalyana Social Welfare Trust Vs.The C.I.T.

AR further submitted that the CIT(A) was not right in rejecting the applications of the assessee for registration 12A(1)(ac)(iii) and u/s 80G(5)(iii) of the Act.

6.

Per contra, the ld. DR relied upon the orders of the ld. CIT(E).

7.

We have given a thoughtful consideration to the order of the CIT (Exemption). We find that the assessee has filed several documents and evidences before us, which were filed by the assessee before the CIT(E), to establish the genuineness of the activities of the trust. The rejection of grant of registration by ld. CIT(A) is not justified as the ld. CIT(E) has not given adequate opportunity of being heard to the assessee which is apparent from the record. Accordingly, in the interest of justice and fair play, we restore the issues to the file of the ld. CIT(E). The assessee is directed to furnish the necessary documents for verification and the ld. CIT(E) is directed to examine the same and decide the issues as per the provisions of law after affording reasonable and sufficient opportunity of being heard to the assessee.

8.

In the result, appeals of assessee in and 2183/DEL/2025 are allowed for statistical purposes.

Page 3 of 4 &2183 /DEL/2025 Sat Jinda Kalyana Social Welfare Trust Vs.The C.I.T.

Order pronounced in open court on 27.08.2025.

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