IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘F’, NEW DELHI

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
AND

SH. KULDIP SINGH, JUDICIAL MEMBER

ITA No.224 & 225/Del/2020
Assessment Year: -

Rising Star Khilte Chehre CIT (Exemption)
7/10, Pocket – B Phase-3, Vs New Delhi
Ashok Vihar, New Delhi
PAN No. AADTR7704B (RESPONDENT)

(APPELLANT)

Appellant by Sh. S. Krishnan, Advocate
Respondent by Smt. Sushma Singh, CIT DR

Date of hearing: 08/02/2021
Date of Pronouncement: 12/02/2021

ORDER

PER N. K. BILLAIYA, AM:

ITA No.224 /Del/2010 and 225/Del/2020 are two separate
appeals by the assessee preferred against consolidated order of
CIT (Exemption), New Delhi dated 31.12.2019 by which the CIT
(Exemption) has denied registration u/s. 12 AA and u/s. 80 G of
the Act.
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2. At the very outset the counsel for the assessee stated that
the CIT (E) has grossly erred in not considering the charitable
activities of the appellant and has denied the registration on
frivolous grounds. It is the say of the counsel that the activities of
the appellant are in line for the charitable purposes for public at
large and are accordingly in accordance with the provision of
section 12 AA and 80 G of the Act.

3. Per contra the DR vehemently stated that the appellant in
the garb of charitable activities has provided benefits to related
parties.

4. The DR drew our attention to the list of donors and pointed
out that some of the donors have accompanied the visually
impaired people on tour to Dubai. The DR further pointed out
that some of such people were also related to the settlor of the
trust and, therefore, the CIT (E) has rightly denied the registration
and the benefit of 80G.

5. Replying to the submissions of the DR, the counsel
vehemently stated that the visually impaired people needed
volunteers to lookafter them in the tour to Dubai and other
places. The counsel further stated that the Rising Star Tours and
Travels, though related to the settlor, arranged travele of the
visually impaired people at the best price and no benefit was
derived from the appellant.
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6. We have given a thoughtful consideration to the rival
submissions. We have carefully perused the list of donors and the
list of travelers. There is some force in the submission of the DR
that some of the donors are also travelers. The point raised by
the counsel can also be not brushed aside lightly as the visually
impaired persons need volunteers to lookafter them. However, we
find that such list was not explained by the appellant before the
CIT(E). Moreover, in the submission made before the CIT(E) the
appellant has mentioned that 33 visually impaired persons took
trip, however, the CIT(E) in his order has mentioned that the
appellant has organized a trip to Dubai for 13 visually impaired
persons. The accompaniment of the volunteers alongwith visually
impaired people have not been explained properly by the
appellant before the CIT (E).

7. In the interest of justice and fair play we restore the quarrel
to the files of the CIT(E). The assessee is directed to explain with
evidence why some donors travelled with the visually impaired
persons and their relations, if any. The appellant is further
directed to demonstrate that no benefit/ profit was derived by
Rising Star Tour and Travel from the arrangement made with the
appellant. The CIT(E) is directed to examine issues afresh after
giving a reasonable and fair opportunity of being heard to the
appellant.
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8. In the result, both the appeals filed by the assessee are
treated as allowed for statistical purpose.

Order pronounced in the open court on 12.02.2021.

Sd/- Sd/-
(N. K. BILLAIYA)
(KULDIP SINGH) ACCOUNTANT MEMBER

JUDICIAL MEMBER ASSISTANT REGISTRAR
ITAT NEW DELHI
*NEHA*

Date:- 12.02.2021
Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5. DR: ITAT

Date of dictation 08.02.2021
Date on which the typed draft is placed 12.02.2021
before the dictating Member 12.02.2021
Date on which the typed draft is placed 12.02.2021
before the Other member 12.02.2021
Date on which the approved draft comes to 12.02.2021
the Sr.PS/PS 12.02.2021
Date on which the fair order is placed before
the Dictating Member for Pronouncement
Date on which the fair order comes back to
the Sr. PS/ PS
Date on which the final order is uploaded
on the website of ITAT
Date on which the file goes to the Bench
Clerk
Date on which file goes to the Head Clerk.
The date on which file goes to the Assistant
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Registrar for signature on the order
Date of dispatch of the Order