RAHMANI FOUNDATION,BIHAR vs. CIT(EXEMPTION) DELHI, DELHI

This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemptions), Delhi (“the Ld. CIT(E)”) dated 25.10.2024, whereby application of the assessee for grant of approval u/s. 80G(5)(iii) of the Income Tax Act,1961 (“the Act”) was rejected.

At the time of hearing, no one attended the proceedings on behalf of the assessee.

In this appeal, the assessee has challenged the action of Ld. CIT(E) for cancelling the application for approval u/s 80G(5)(iii) of the Act. 4. From the order of Ld. CIT(E), it is seen that the Ld. CIT(E) has rejected the approval u/s 80G(5)(iii) as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to substantiate the genuineness of its activity, charitable objects and commencing of the activities. 5. The Ld. CIT DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same as the assessee despite of various opportunities, has not filed the requisite details. Page | 1

We have heard the contention of Ld.CIT DR for the Revenue and perused the material available on record. It is seen that the Ld. CIT(E) on various occasions asked the assessee to file the requisite details from time to time. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has rejected the approval u/s 80G(5)(iii) of the Act. 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 giving reasonable opportunities of being heard to the assessee. The assessee is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions appeal of the assessee is allowed for statistical purposes.