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Facts
The assessee trust filed an application for registration u/s 80G(5)(iii) of the Income Tax Act. Despite several opportunities and notices, the assessee failed to furnish complete details and documents required by the Ld. CIT(Exemption) to establish the genuineness of its charitable activities. Consequently, the application was rejected, and the provisional registration was cancelled.
Held
The Tribunal noted that a Co-ordinate Bench had already granted registration u/s 12A of the Act to the assessee, acknowledging its engagement in charitable activities. Relying on this prior decision, the Tribunal held that the registration u/s 80G should also be granted.
Key Issues
Whether the denial of registration u/s 80G is justified when the assessee has already been granted registration u/s 12A by a co-ordinate bench, despite some deficiencies in providing documents for the 80G application.
Sections Cited
80G(5), 80G(5)(iii), 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “A” BENCH: NEW DELHI
Before: SHRI YOGESH KUMAR US & SHRI MANISH AGARWAL
The present appeal is filed by the assessee against the order dated 29.11.2024 passed by Ld. Commissioner of Income Tax (Exemption), Delhi [“Ld.CIT(A)”] in Application No.CIT(Exemption), Delhi/2024-25/12AA/11461 passed u/s 80G(5) of the Income Tax Act, 1961 [“the Act”] pertaining to assessment year NIL.
Brief facts of the case are that the assessee filed an application on 08.05.2024 for registration u/s 80G(5)(iii) of the Act. The application was issued a questionnaire dated 10.05.2024 to furnish certain details/documents/clarification in support of its claim of registration u/s 80G(5)(iii). The case was fixed for compliance on 27.05.2024. In response to this notice, the applicant vide letter dated 17.05.2024 submitted some details/documents. Thereafter, vide letter dated 14.06.2024, the applicant was afforded another opportunity to submit the details on or before 18.06.2024. In response to this notice, the applicant has submitted some more details on 06.08.2024. Thereafter, the applicant was afforded another opportunity and requested to submit certain additional details/information alongwith pending details. In response thereto, the applicant has submitted part details manually and through ITBA portal on various dates. The applicant has failed to submit the details and documents as required by the Ld.CIT(Exemption). As the assessee has failed to file details/information required through the notices referred above, in support of genuineness of the activities, charitable objects, commencement of the activities, the application filed in Form 10AB for grant of approval u/s 80G(5) is rejected. Since the application filed in Form 10AB seeking approval u/s 80G(5) is rejected, therefore, the provisional registration granted vide order dated 29.102.2021 having Unique Registration No.AACTP8507BF20219 issued for the period from 29.10.2021 to AY 2024-25 is also cancelled.
At the outset, Ld.AR for the assessee submitted that registration u/s 12A has been granted by the ITAT. Copy of the said order is also placed before us. He thus, prayed that the registration u/s 80G be allowed.
On the other hand, Ld.CIT DR for the Revenue supported the order of Ld.CIT(Exemption) and prayed for confirmation of the same.
Heard the contentions of both the parties and perused the material available on record. It is seen that in the instant case, Co-ordinate Bench after considering the submissions filed by the assessee held that it is engaged in charitable activities and granted registration u/s 12A of the Act. The reason for rejection of the application of the assessee for registration u/s 80G was that the registration u/s 12A was denied to the assessee. Since the Co-ordinate Bench has already allowed the registration to the assessee u/s 12A of the Act thus, the registration u/s 80G of the Act is to be granted. Accordingly, we allow the application of the assessee request for registration u/s 80G of the Act which is hereby, accorded. The assessee is directed to make necessary compliance in accordance with law.
In the result, appeal of the assessee is allowed.
Order pronounced in the open Court on 23.07.2025.