SHREECHITRAGUPT WELFARE FOUNDATION,DELHI vs. CIT EXEMPTION , DELHI

Ld. CIT(DR) vehemently argues during the course of hearing that the CIT(Exemption) has rightly refused Section 80G registration to the assessee on account of its failure in filing the corresponding detail/evidences, thereby holding it to have been organizing religious camps, creating religious centres and incurring expenditure for religious activities only.

We note in this factual backdrop that the learned CIT(Exemption) has nowhere referred to the assessee’s specific supportive material whilst refusing Section 80G registration. And also that his impugned order is further found to be a totally non-speaking one than having discussed the entire issue in detail. We thus deem it appropriate to restore the issue back to the CIT(Exemptions) to readjudicate the assessee’s Section 80G registration application herein afresh as per law, preferably within three effective opportunities of hearing. Ordered accordingly.