Dhananjay Sanjogta Foundation Vs CIT Exemption (ITAT Delhi)
In the case of Dhananjay Sanjogta Foundation Vs. CIT Exemption (ITAT Delhi), the appeals were filed by the assessee against the orders of the CIT Exemption, Lucknow, for the assessment year 2024-25. The issues arose from the rejection of the trust registration under section 12AB and the approval for 80G by the CIT Exemption. The assessee had submitted applications for both on September 27, 2023, in compliance with the relevant I.T. Rules but faced rejections. The CIT Exemption’s orders were based on the non-submission of supporting documents, despite the assessee’s claim of compliance with requisitions.
The assessee contended that there was no specific requirement for the supporting documents, and the absence of these documents led to the rejection of their applications. The appeals argued that the CIT Exemption failed to appreciate the factual context and violated natural justice by passing non-speaking orders without providing an adequate hearing. The ITAT, after reviewing the submissions, decided to remand the case back to the CIT Exemption. It directed that the applications be reconsidered after granting the assessee a fair opportunity to present the necessary documents and make further submissions. Thus, both appeals were allowed for statistical purposes, highlighting the need for due process in the decision-making.
