NATIONAL SKILLS FOUNDATION OF INDIA,GURGAON vs. ITO EXEMPTIONS, WARD - FARIDABAD, FARIDABAD

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No. 5097/Del/2026 (A.Y 2026-27) ITA No. 5098/Del/2026 (A.Y 2026-27) National Skills Foundation Vs. CIT (Exemption), of India. C/o Subash Chandigarh, Room No. Agarwal & Associates, 1, 5th Floor, C. R. Advocates Siddha Gibson,1 Building, Himalaya Gibson Lane, Suite 213, 2nd Marg, Sector 17-E, Floor, Kolkata-700069 Chandigarh (UT), 160017. (Appellant) (Respondent) PAN: AABTN3302M

Assessee by : Sh. Subhash Agarwal, Adv Revenue by: Shri Rajesh Mahajan, CIT DR

Date of Hearing 22/06/2026 Date of pronouncement 06/08/2026 O R D E R PER MADHUMITA ROY, J. M.: These two appeals by the assessees are directed against the

order of the Ld. Commissioner of Income Tax(Exemption), New Delhi

[hereinafter referred to as ‘Ld. CIT(E)] both dated 16.03.2026 passed

under section 12A and 80G of the Income Tax Act, 1961 (hereinafter

referred to as ‘the Act’) for the Assessment Year 2026-27.

the applications filed in Form No. 10AB seeking registration under

Section 12AB and 80G of the Act.

2 ITA Nos. 5097 & 5098/Del/2026 Nation Skill Foundation of India 4. The Assessee a trust charitable in nature established with the

primary object of promotion of education and skill development. The

activities carried on by the appellant consist of structured skill

development programmes, vocational training and livelihood

enhancement initiatives aimed at improving employability and

empowering youth, particularly belonging to rural and

underprivileged sections of society. Such objects was enunciated in

the registered deed dated 21.08.2009 placed at page 41 of the paper-

book filed before us. However, the activities of the appellant do not

amount to "education" within the meaning of section 2(15) of the Act

and further that the appellant has not been established the

genuineness of its activities and, therefore, relying upon the

Judgment passed by the Hon’ble Apex Court in the case of Noble

Education Society Vs. CIT reported in 143 Taxmann.com 276 (SC),

the Ld. CIT(E) rejected both the applications.

recorded in so far as the activities of the Assessee is concerned by

the Ld. CIT(E). Further that at this stage of considering the

application for registration and/or renewal and/or grant of 80G of

the Act, the Ld. CIT(E) is only empowered to examine that whether

the object of the Assessee is charitable, and also the genuineness of

the activities. As the Appellant fulfills, both these conditions

3 ITA Nos. 5097 & 5098/Del/2026 Nation Skill Foundation of India rejection is not sustainable and, therefore, liable to be quashed as

was the crux of the submission made by the Ld. AR Sh. Subhash

Agarwal. In this regard, the Assessee relied upon a Judgment

passed by the Hon’ble Chandigarh Bench in the case of Institute of

Model Education Society Vs. CIT, wherein it has been held that at

this stage of grant of registration under Section 12A of the Act, the

competent authority is required to examine the objects of the

trust/institution and the genuineness of its activities. Since,

nothing contrary to the above has been found and further that even

if it does not fall within the expression ‘education’ the same is

undoubtedly covered the expression, ‘advancement of any other

object of general public utility’ in terms of provision of Section 2(15)

of the Act as further contended by the Ld. AR. Thus, the order

impugned is bad in law and to be set aside as submitted by him.

The relevant documents in support of the case made out by the

Appellant though furnished before the authority below, the same

were also not considered in its proper perspective as further argued.

The contention made by the Ld. AR, however, has not been able to

be controverted in its proper spirit by the Ld. DR.

parties and having regard to the facts and circumstances of the

case, in order to prevent the miscarriage of justice, we would like to

4 ITA Nos. 5097 & 5098/Del/2026 Nation Skill Foundation of India give a further reasonable opportunity to the Appellant to represent

its case before the Ld. CIT(E) effectively. Thus, we dispose of these

appeals by remitting the issues to the file of the Ld. CIT(E) for

proper consideration of the same in the light of the Judgment passed

by the Hon’ble Chandigarh Bench in the case of Institute of Model

Education Society Vs. CIT (supra) and to pass orders strictly in

accordance with law upon granting an opportunity of being heard to

the Appellant and upon considering the evidence on record or any

other evidence which the Appellant may choose to file at the time of

hearing of the matters.

purposes.

Order pronounced in the open court on 06/08/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 06 /08/2026 R. Naheed, Sr PS

5 ITA Nos. 5097 & 5098/Del/2026 Nation Skill Foundation of India