SIDHI-SOCIAL INTEGRATION FOR DEVELOPMENT OF HIMALAYA FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

None appeared for the assessee and Ld. CIT-DR for the revenue who supported the order of the Ld. CIT(E).

Heard the ld. CIT-DR. From the perusal of the orders of Ld. CIT(Exemption), Delhi it is seen that he has rejected both the applications filed by assessee in the absence of complete details required vide questionnaire issued from time to time. It is also seen that ld. CIT(E), Delhi issued notices to the assessee to 2 IT No.2130,2131/Del/2025 Sindhi-Social Integration For Development of Himalaya Foundation vs. CIT furnish specific information however, the appellant furnished part details and failed to satisfy the genuineness of charitable nature of its activities. Thus the ld. CIT(E) rejected the applications for registration u/s. 12A and 80G. Under these circumstances and facts of the case and in the interest of justice, we set aside the order of CIT(E) and remit the issue back to the file of the CIT(E), to decide the applications of the assessee a fresh after affording reasonable opportunity to the assessee. Assessee is also directed to file all the details and evidences in support of the applications filed for registration u/s 12A and 80G of the Act. In view of above, all the grounds of appeal taken by the assessee are partly allowed for statistical purposes.