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

ITA 2806/DEL/2025Status: DisposedITAT Delhi04 August 2025AY 2023-24Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)5 pages
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What did the Tribunal hold?

The Tribunal noted that the assessee claimed to have submitted all relevant evidence and that the CIT(Exemptions) had not adjudicated the matter on merits. Therefore, the Tribunal restored the appeals back to the Commissioner (Exemptions) for fresh adjudication.

What were the facts?

The assessee filed two appeals against orders of the CIT(Exemptions) rejecting their applications for registration u/s 12AA and 80G. The appeals were filed with a delay which was condoned by the Tribunal. The CIT(Exemptions) rejected the 12AA registration for non-submission of evidence and consequently denied 80G relief.

What were the issues?

Whether the CIT(Exemptions) failed to adjudicate the assessee's applications for registration on merits, and whether the delay in filing the appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 12AB

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Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Sudhir Sehgal, Adv
For Respondent: Ms. Pooja Swaroop, CIT(DR)
Hearing: 04.08.2025Pronounced: 04.08.2025

PER SATBEER SINGH GODARA, J.M: These assessee’s twin appeals in ITA Nos. 2679 & 2806/Del/2025 arise against Commissioner of Income-tax (Exemptions), Chandigarh’s as many DINs & Order Nos. ITBA/EXM/F/EXM45/2024-25/1067748577(1) & ITBA/EXM/F/EXM45/2024-25/1067748298(1), both dated 20.08.2024, in proceedings u/s 12AA and 80G of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’, respectively.

Heard both the parties at length. Case files perused.

2.

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 averm

The order continues below.

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