Srishti Social & Educational Welfare Society v. CIT(Exemption), Delhi
Case No: ITA No. 25/Del/2025
Court: Income Tax Appellate Tribunal (Delhi Bench: 'A': New Delhi)
Date: 3/28/2025
Parties Involved
appellantSrishti Social & Educational Welfare Society
respondentCIT(Exemption), Delhi
Facts Summary
The appellant, Srishti Social & Educational Welfare Society, filed an application for approval under section 80G of the Income-tax Act, 1961 in Form No. 10AB. The Commissioner of Income Tax (Exemption), Delhi dismissed the application. The appellant filed an appeal against this dismissal, claiming that the order was passed ex parte and that proper opportunity of hearing was not granted. The notices sent by the Principal Commissioner of Income Tax were sent to an old email ID, whereas a new email…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the application for approval under section 80G was correctly dismissed ex parte by the CIT(Exemption).