Referred Sections:
Section 80G(5)(vi) of the I.T. Act, 1961.
Section 80G of the I.T. Act.
Section 12A of the I.T. Act
Section 12AA of the I.T. Act,

   

    IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES "A": DELHI

  BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                     AND
  SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
                 ITA.No.6611/Del./2018
               Assessment Year 2018-2019

Abhinandan Jan Kalyan
Society, Shri Hanuman            The CIT (Exemption),
Balaji Mandir, Vivek Vihar,
                            vs.,
Phase-I, New Delhi.              New Delhi.
PIN ­ 110 095.
PAN AABTA0464D
         (Appellant)                   (Respondent)


                             Shri Vinod Kumar Bindal
              For Assessee : Ms. Sweety Kothari &
                             Ms. Rinky Sharma, C.As
                             Shri Sanjay Goel, CIT-D.R.
              For Revenue :
                             Shri P.V. Gupta, Sr. D.R.

           Date of Hearing : 10.06.2019
    Date of Pronouncement : 11.06.2019

                         ORDER


PER BHAVNESH SAINI, J.M.


          This appeal by Assessee has been directed

against the Order of the Ld. CIT(E), New Delhi, Dated
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                                     ITA.No.6611/Del./2018 Abhinandan
                                          Jan Kalyan Society, New Delhi.


20.09.2018, rejecting the application for exemption under

section 80G(5)(vi) of the I.T. Act, 1961.


2.         We have heard the Learned Representatives of

both the parties and perused the material available on

record.


3.         The Ld. CIT(E) noted that assessee has filed

application on 31.03.2018 in prescribed form seeking

exemption under section 80G of the I.T. Act. Questionnaire

was issued to the assessee. However, the notice returned

un-served with the remarks "No such person". The Ld.

CIT(E) further issued letters to the assessee. Both were

served upon assessee and assessee filed letters/replies on

Dak counter submitting part information. The Ld. CIT(E)

noted that assessee has not filed copy of the bank account

statement for last three years, NOC from owner of the

premises and financial statement for F.Y. 2017-2018 along

with details of donations received in F.Y. 2017-2018. The

Ld. CIT(E), therefore, rejected the application for exemption

under section 80G of the I.T. Act, 1961.
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                                     ITA.No.6611/Del./2018 Abhinandan
                                          Jan Kalyan Society, New Delhi.







4.           The Learned Counsel for the Assessee submitted

that assessee filed complete details before Ld. CIT(E) and

thereafter    made   fresh   application   on    01.10.2018         for

approval under section 80G(5)(vi) of the I.T. Act, 1961,

which have been allowed by the Ld. CIT(E) vide Order Dated

19.02.2019 and exemption was allowed from A.Y. 2019-

2020 onwards. Copy of the Order is placed on record. He

has further submitted that earlier exemption under section

80G(5)(vi) was granted vide Order dated 25.03.2003 for a

period 23.01.2002 to 31.03.2005, copy of which is filed at

page-27 of the PB. He has further submitted that assessee

has also been granted registration under section 12A of the

I.T. Act vide Order dated 22.07.1998, copy of which is filed

on record. He has submitted that since approval under

section 80G was already granted to assessee in earlier years

and also granted subsequently, therefore, exemption/

approval should have been granted to the assessee from

earlier year i.e., 2018.
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                                        ITA.No.6611/Del./2018 Abhinandan
                                             Jan Kalyan Society, New Delhi.


5.           On the other hand, Ld. D.R. in view of the above

facts submitted that matter may be remitted to the Ld.

CIT(E) to pass order afresh.


6.           After considering the rival submissions, we are of

the view that the matter requires reconsideration at the level

of   the   Ld.     CIT(E),   New   Delhi. In     the    present        case

Registration under section 12AA of the I.T. Act, 1961 have

already been granted in favour of the assessee. Further,

approval have been granted to the assessee under section

80G(5)(vi) of the I.T. Act in earlier years as noted above.

According to Learned Counsel for the Assessee, assessee

has filed complete documents before Ld. CIT(E) which have

not been looked into by him. Further, approval under

section 80G(5)(vi) have been granted to assessee vide Order

dated 19.02.2019. These facts would clearly show that

assessee is entitled for approval/exemption under section

80G(5)(vi)    of    the   Act   from   the   application       filed    on

31.03.2018. Since the impugned application have been

rejected merely on the basis of non-furnishing of certain

documents which are already part of the record of the
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                                   ITA.No.6611/Del./2018 Abhinandan
                                        Jan Kalyan Society, New Delhi.







Revenue Department while granting earlier approval and

fresh approval under section 80G(5)(vi) of the Act, therefore,

the same should be considered by the Ld. CIT(E) and to

grant approval to the assessee as per Law. We, accordingly,

set aside the Order of the Ld. CIT(E) and restore the matter

in issue to the file of Ld. CIT(E), New Delhi with a direction

to reconsider the issue and grant approval/exemption under

section 80G(5)(vi) of the I.T. Act as per Law, by giving

reasonable, sufficient opportunity of being heard to the

assessee.


7.          In the result, appeal of Assessee allowed for

statistical purposes.


            Order pronounced in the open Court.




 Sd/-                                   Sd/-
(PRASHANT MAHARISHI)                   (BHAVNESH SAINI)
ACCOUNTANT MEMBER                      JUDICIAL MEMBER

Delhi, Dated 11th June, 2019

VBP/-
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                                   ITA.No.6611/Del./2018 Abhinandan
                                        Jan Kalyan Society, New Delhi.


Copy to

1.   The appellant
2.   The respondent
3.   CIT(E) concerned
4.   CIT concerned
5.   D.R. ITAT "A" Bench
6.   Guard File

                       //By Order//



           Asst. Registrar : ITAT : Delhi Benches :
                             Delhi.