CYBOARD FOUNDATION, GURGAON,GURGAON vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

It emerges during the course of hearing that the assessee’s instant twin appeals suffer from delay of 174 days and 179 days, respectively. Considering the averments made in it’s respective condonation applications explaining the & 2806/Del/2025 corresponding circumstances beyond control for delay in filing the instnt appeals, to do substantial justice to parties by disposing of matters on 'merits' as envisaged in Collector Land Acquisition v. Mst. Katiji & another (1987) 167 ITR 471 (SC), we condone the respective delay in filing the instant appeals and the appeals are taken up for adjudication on merits after hearing the respective Authorized representatives of the parties.

It next emerges from a combined perusal of these case files that the CIT(Exemptions) has firstly rejected the assessee’s Section 12AA registration quoting its failure to file all of its supportive evidence despite affording various opportunities of hearing subject matter of adjudication in ITA No. 2806/Del/2025. He further observes in Section 80G impugned order under challenge in that once there is no Section 12AB registration herein, it is not entitled for consequential 80G relief as well. This is what leaves the assessee aggrieved.

We have given our thoughtful consideration to the assessee’s and Revenue’s vehement submissions reiterating their respective stands. Mr. Sehgal more particularly submits that the assessee had filed its detailed and voluminous supportive evidence which has not been considered on merits. Be that as it may, we are of the considered view that possibility of some communication gap in such instances cannot be altogether ruled out. This indeed coupled with the fact that there is no adjudication in the CIT(Exemption)’s order on merits despite the fact that the assessee had filed all its relevant information prescribed in the registration application(s). We, thus deem it appropriate to restore the assessee’s twin appeals back to the Commissioner (Exemptions) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly.