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.
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