INSIDE ME,DELHI vs. CIT(EXEMPTION), DELHI

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ITA 1298/DEL/2025Status: DisposedITAT Delhi09 July 2025Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide details to the CIT(E) on multiple occasions. However, in the interest of justice, the matter was restored back to the CIT(E) for fresh adjudication, with a direction to the assessee to provide the required evidence.

What were the facts?

The assessee filed applications for registration under Section 12AB and Section 80G, which were rejected by the CIT(E) due to failure to provide necessary details to substantiate the genuineness of its charitable activities.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration applications for failure to provide documentary evidence, and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)(b),Section 80G(5)(iii)(b)(B),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri Ramaswami Balaji, Adv
For Respondent: Shri Jitender Singh, CIT-DR
Hearing: 07/07/2025Pronounced: 09/07/2025

O R D E R PER MANISH AGARWAL, AM: Both appeals are filed by the assessee against the separate orders of the Learned Commissioner of Income Tax (Exemptions), Delhi [‘CIT(E), in short] dated 24.12.2024 and 26.12.2024 for rejection of approval/registration u/s 12AB(1)(b)(ii)(b) and 80G(5)(iii)(b)(B) of the I.T. Act.

2.

From the perusal of the order, it is seen that the assessee has filed Form 10B for granting registration u/s 12AB(1)(ii)(b) which stood rejected. Further, since registration u/s 12A was rejected, thus, the application for registration u/s 80G was also rejected.

& 1298 /Del/2025 Inside Me vs. CIT(E) 3. It is further seen that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ii)(b) as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has failed to substantiate the genuineness of its charitable activities.

4.

Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, he requested that assessee may be granted one more opportunities to represent its cases before the Ld. CIT(E) to file the documentary evidences as required by Ld. CIT(E).

5.

In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

6.

We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to provide details to establish charitable nature. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12A(1)(ac)(iii) of the Act.

7.

Under these facts and circumstances of the case and in the interest of justice, the matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these

8.

In the result, the both appeals of the assessee are allowed for statistical purposes. Order pronounced on 09.07.2025.

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