SUDAKSH,NEW DELHI vs. CIT (E), NEW DELHI

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ITA 313/DEL/2021Status: DisposedITAT Delhi25 July 20232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the matter back to the CIT(E) to re-examine the issue of granting registration. The assessee was directed to comply promptly with notices without seeking unnecessary adjournments.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) regarding registration under Section 12A. Both parties agreed that the CIT(E) had not examined the charitable nature of the society's objects in detail.

What were the issues?

Whether the objects of the society are charitable in nature for the purpose of granting registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

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

Hearing: 24.07.2023Pronounced: 25.07.2023

ORDER

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

1.

The present appeal has been filed by the assessee against the order of ld. CIT(E), New Delhi dated 03.02.2021.

2.

Heard the arguments of both the parties and perused the material available on record.

3.

The issue pertains to examination of conditions stipulated for registration u/s 12A of the Income Tax Act, 1961. At the outset, both the parties fairly agreed that the examination of the objects of the society whether they are charitable or not has not been examined by the ld. CIT(E) in detail. Hence, in the interest of justice, we remand the matter to the ld. CIT(E) to consider the issue of granting of registration denovo. The

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 25/07/2023.

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