SHIVANI FOUNDATION,NEW DELHI vs. CIT EXEMPTIONS, DELHI

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ITA 9020/DEL/2019Status: DisposedITAT Delhi29 March 2023AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and restored the matters to the CIT(E)'s file for fresh determination. The assessee was granted an opportunity to substantiate its application and was cautioned to cooperate.

What were the facts?

The assessee filed appeals challenging the denial of registration under Section 12AA and Section 80G. The assessee did not appear for the hearing, and the CIT(E) had denied registration due to non-compliance with queries.

What were the issues?

Whether the denial of registration under Section 12AA and Section 80G was justified without providing adequate opportunity to the assessee to comply with the requirements.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G” DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri H.K. Chaudhary, CIT-DR

PER PRADIP KUMAR KEDIA, A.M.:

1.

The captioned appeals have been filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption), New Delhi (‘CIT(E)’ in short) dated 28.09.2019 under Section 12AA(1)(b) r.w. Section 12A and dated 25.10.2019 under Section 80G(5)(vi) of the Income Tax Act, 1961 (the Act).

2.

As per the captioned appeal, the assessee has challenged the denial of registration under Section 12AA r.w. Section 12A and consequent denial of registration under Section 80G of the Act.

3.

When the matter was called for hearing, none appeared for I.T.A No.9020 & 9574/Del/2019 2 the assessee. The matter was accordingly proceeded ex-parte.

4.

On perusal of the order dated 28.09.2019 passed under Section 12AA r.w. Section 12A of the Act by the CIT(E), it appears that the CIT(E) called for certain details to draw satisfaction on genuineness of the activities and objects etc. as contemplated under Section 12AA of the Act. However, the assessee has not filed any response to the queries raised. It further appears that the assessee was given only solitary opportunity to comply with the requirements and the registration was denied for non compliance on points raised.

5.

Under the circumstances, we consider it expedient to allow proper opportunity to the assessee to substantiate its application in accordance with law. The issue is thus restored to the file of the CIT(E) for fresh determination in accordance with law. The assessee is cautioned to co-operate with the proceedings before the CIT(E) for adjudication on the application.

6.

In term of the directions noted above, CIT(E) for fresh determination on eligibility of registration under Section 12AA of the Act.

7.

In the result, the appeal of the assessee is allowed for statistical purposes ex-parte.

8.

Likewise, seeking registration under Section 80G is also set aside to the file of the CIT(E) on similar terms for fresh determination in accordance with law after giving proper opportunity to the assessee.

I.T.A No.9020 & 9574/Del/2019 3

9.

In the result, the appeal of the assessee is allowed for statistical purposes ex-parte.

10.

In the result, both the captioned appeals are allowed for statistical purposes ex-parte.

Order pronounced in the open Court on 29/03/2023.

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