Krishnavi Charitable Trust Vs CIT (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi has provided relief to Krishnavi Charitable Trust, remanding its application for registration under Section 12A(1)(ac)(iii) of the Income-tax Act, 1961, back to the Commissioner of Income-tax (Exemption) [CIT(E)] for fresh consideration. The tribunal’s decision came after finding that the CIT(E) had rejected the application ex-parte and without fully addressing the trust’s explanations regarding certain clauses in its trust deed.
The assessee, Krishnavi Charitable Trust, had filed an appeal against the CIT(E)’s order dated March 27, 2024, which rejected its application for registration. The trust raised several grounds of appeal, primarily arguing that the CIT(E) committed a gross injustice by passing an ex-parte order, despite the trust’s non-compliance being due to reasons beyond its control. The trust also contended that the order violated principles of natural justice by denying an opportunity of being heard. Furthermore, the trust asserted that it had filed the application within the prescribed time limit, fulfilled all conditions for registration, and that there were no adverse findings regarding its aims, objects, or genuineness of its activities.
A brief delay of five days in filing the appeal was condoned by the ITAT after reviewing the assessee’s application and finding sufficient reasons for the delay.
