SOUTH EAST MIGRATION FOUNDATION,DELHI vs. ASSESSING OFFICER, WARD EXEMP 2(2), DELHI, DELHI

In this case, an application was filed by the Assessee, requesting therein for grant of early hearing in the main appeal. Considering the reasons in the application and arguments of the learned counsel for the assessee, an early hearing in the matter is granted for today itself and accordingly the appeal is heard, for which Ld. DR has no objection.

During the hearing, Ld. AR has submitted that no proper opportunity was given to the assessee for canvassing its case, as the CIT(E) issued final notice on 18.02.2025, granting only 6 days for compliance and appellant’s submission were not considered. It was further submitted that the CIT(E) failed to appreciate the appellant’s audit reports, project details, and beneficiary testimonials proving charitable operations. However, Ld. CIT(E) noted that assessee has failed to satisfy the genuineness of charitable nature of its activities, therefore, Ld. CIT(E) rejected the approval u/s. 80G of the Act.

We have heard both the parties and perused the records. We note that Ld. CIT(E), Delhi, has noted that appellant has not made submissions despite affording opportunity and has failed to satisfy the genuineness of charitable nature of its activities. However, as per record, the assessee has submitted the details, but perhaps the same was not complete as per the requirement of the Ld. CIT(E), hence, Ld. CIT(E) has rejected the application for grant of approval u/s. 80G of the Act. Therefore, in the interest of justice, the matter is remanded back to the file of the Ld. CIT(E) to consider the issues afresh by considering all the evidences / documents. However, Applicant is directed to furnish the complete details/ evidences before the Ld. CIT(E) so as to prove