The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, adjudicated on the appeal filed by Shree Shyama Shyam Foundation, New Delhi, against the order of CIT(E), New Delhi. The appeal, registered as ITA No. 340/DEL/2021, pertains to the approval under section 80G of the Income Tax Act.
Shree Shyama Shyam Foundation, located at C/o-S.B.Garg & Co., CAs, 20/17, Shakti Nagar, New Delhi, applied for approval under section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemptions) [CIT(E)], New Delhi, rejected these applications in an order dated 04.02.2021, granting them only for the assessment year 2021-22 onwards.
The appellant, Shree Shyama Shyam Foundation, raised the following grievances in the appeal:
Both appeals filed by the assessee were taken up together for hearing and disposed of by way of a consolidated order for the sake of brevity. During the hearing, the appellant’s counsel contended that the approval under section 80G ought to have been considered w.e.f. AY 2020-21 instead of AY 2021-22. The counsel also pointed out that an application under section 154 of the Act was not disposed off by the CIT(E).
The ITAT noted the contention of the appellant regarding the extension of the application period due to the Covid-19 pandemic as per the order of the Hon’ble Supreme Court in Suo Moto Writ Petition (C) No.3 of 2020 and Miscellaneous Application 665 of 2021, and “The Gazette of India” vide No.21 dated 31.03.2020.
The ITAT set aside the impugned order and restored the issue to the file of CIT(E) for taking a decision regarding the applicability of the impugned order w.e.f. AY 2020-21 in accordance with the law. The CIT(E) was directed to provide an adequate opportunity of hearing to the assessee. Thus, the grounds raised by the assessee in both appeals were allowed for statistical purposes.
Order Pronounced in the Open Court on 09/11/2022.
Signed by:
(N.K.BILLAIYA) – Accountant Member
(KUL BHARAT) – Judicial Member
Date: 09/11/2022
Amit Kumar, Asst. Registrar
Copy forwarded to:
Assistant Registrar, ITAT: Delhi Benches-Delhi
ITA No. 340/DEL/2021 – Shree Shyama Shyam Foundation vs CIT(E), New Delhi
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