Allowed

Moglykids Foundation v. Commissioner of Income Tax (Exemption)

Delhi HC9 Jan 2025W.P.(C)/199/2025

Case brief

AI extract

What is this about?

A charitable trust challenged cancellation of its provisional Section 80G approval and rejection of fresh approval, contending no hearing was granted despite three fixed hearing dates. The court found the Revenue's contention unpersuasive, set aside the impugned order, and remanded the matter for fresh consideration after affording a hearing.

What did the court decide?

Impugned order dated 30.08.2024 set aside; matter remanded to respondent to decide afresh after hearing the petitioner.

Moglykids Foundation Vs Commissioner of Income Tax (Exemption) — Income Tax | Delhi HC (2025)

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$~68

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 199/2025

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MOGLYKIDS FOUNDATION .....Petitioner

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Through: Mr Sidhartha Das with Mr Gajanand Kirudiwal and Ms Rubal Bansal Maini, Advocates.

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versus

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COMMISSIONER OF INCOME TAX (EXEMPTION)

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.....Respondent

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Through: Mr Gaurav Gupta, SSC with Mr Shivendra Singh and Mr Yojit Pareek, Advocates.

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CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

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O R D E R % 09.01.2025

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CM APPL. 866/2025

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Exemption allowed, subject to all just exceptions.

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The application is disposed of.

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W.P.(C) 199/2025 and CM APPL. 865/2025

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Issue notice. The learned counsel appearing for the Revenue accepts notice.

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The petitioner has filed the present petition impugning an order dated 30.08.2024 passed by the respondent under Clause (ii)(b)(B) of the second proviso to Section 80G(5) of the Income Tax Act, 1961 (hereafter the Act ) whereby the petitioner’s request for grant of approval under Section 80G(5)(iv) – Item B is rejected and the provisional approval granted in

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/01/2025 at 13:04:56

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terms of an order dated 18.03.2023 for the Assessment Year (AY) 2024-25 to AY 2026-27 is cancelled. The petitioner assails the impugned order on the ground that the petitioner was not afforded any opportunity to be heard. The petitioner was issued a notice dated 01.03.2024 fixing the hearing in respect of the aforementioned application on 18.03.2024 at 11.00 A.M. Similarly, the hearings were fixed on two further occasions as well. It is contended that the petitioner had appeared on each of the three occasions but no hearing was afforded to the petitioner.

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The learned counsel appearing for the Revenue submits that no oral hearing was required to be given to the petitioner as the petitioner had not sought any opportunity to be heard. We find the said contention to be unpersuasive, considering that the notice issued by the Revenue expressly noted that a hearing was fixed on the date and time specified in the notices. 6. In view of the above, the impugned order is set aside and the matter is remanded to the respondent for considering the petitioner’s application afresh after affording the petitioner an opportunity to be heard. The petition is allowed in the aforesaid terms. Pending application shall also stands closed.

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VIBHU BAKHRU, ACJ

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TUSHAR RAO GEDELA, J

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JANUARY 09, 2025/ tr

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Click here to check corrigendum, if any

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Moglykids Foundation v. Commissioner of Income Tax (Exemption)

Case brief

What is this about?

What did the court decide?

Moglykids Foundation v. Commissioner of Income Tax (Exemption)

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Statutes considered

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