SIDHI-SOCIAL INTEGRATION FOR DEVELOPMENT OF HIMALAYA FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI
Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALITA No.2131/Del/2025 (ASSESSMENT YEAR: 2025-26)
PER MANISH AGARWAL, AM:
These appeals are filed by the assessee against the order of Learned
Commissioner of Income Tax (Exemptions), Delhi (‘the CIT(E) in short), dated
30.01.2025 rejecting the applications for registration u/s 12A and 80G of the Act. As both the appeals are related to registration u/s 12A and 80G, thus they are decided by a common order.
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 Assessee by None Department by Shri N.K. Bansal, CIT- DR Date of hearing 25.06.2025 Date of pronouncement 25.06.2025
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.
In the result, both the appeals of the assessee are partly allowed. Order pronounced in the open Court on 25.06.2025. /- (ANUBHAV SHARMA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.06.2025. PK/Sr. Ps