SAURABH MITTAL FOUONDATIOON,DELHI vs. WARD EXEMP 2(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2024-25
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
12.09.2024 of the Ld. Commissioner of Income-tax (Exemption), New Delhi, rejecting application u/s 80G(5) by holding that the application filed by the assessee in Form 10AB for registration u/s 12A(1)(ac)(iii) had already been rejected.
Heard and perused the records. The application of the assessee u/s 80G(5) has been rejected on the basis that the application for registration u/s 2
12A(1)(ac)(iii) has been rejected. This bench by a separate order dated
18.07.2025 in ITA No.4992/Del/2024 dated 18.07.2025, has set aside the order of ld. CIT(E) for a fresh opportunity of hearing assessee and filing necessary evidences in hearing of application for registration u/s 12A(1)(ac)(iii). The issue in present appeal is also restored to the files of the ld.CIT(E) for a fresh decision on the basis of the decision on the assessee’s application for registration u/s 12A(1)(ac)(iii) which issue has already been restored by the Tribunal to the files of the ld.CIT(E) vide order in ITA No.4992/Del/2024 dated
18.07.2025, after giving due opportunity of hearing to the assessee. The appeal is allowed, for statistical purposes only.
Order pronounced in the open court on 30.07.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 30th July, 2025. dk