OMKAR GADI FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-“E”, DELHI

BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.1009/DEL/2025 Assessment Year: 2025-26 Omkar Gadi Foundation Vs. CIT (Exemption) 812, A Shakuntla, Building 59 Nehru Place Delhi-110019 PAN No.AAATO5616J (APPELLANT) (RESPONDENT)

Appellant by Sh. S. K. Chaturvedi, CA Respondent by Ms. Priyanka Durbey, Sr. DR.

Date of hearing: 17/07/2026 Date of Pronouncement: 17/07/2026

ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “CIT(E)”] vide order dated 30.12.2024. 2. The assessee has raised the following ground in appeal:- 1. That Ld CIT (Exemption)-Delhi has erred by rejecting application for registration under Section 80G(5)(iii) of the Income Tax Act, 1961 and cancellation of provisional registration granted vide order dated May 21, 2024 having Unique Number

AAATO5616JE20241 issued for the period AY 2025-26 to AY 2027- 28 without considering the submissions of the appellant trust. 2. That the appellant craves the leave to add, modify, delete and amend any ground of appeal at the time of hearing. 3. The Ld. AR submitted that the Ld. CIT(E) rejected the registration under section 80G (5)(iii) of the Act and cancelled the provisional registration granted by the Authority. 4. The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT(E), the application under section 80 G(5) (iii) of the act was rightly rejected by the CIT(E). 5. We have heard both the parties and perused the material

available on record. In the ground No.1 the Ld. AR has stated

that without considering the submission of the assessee the

application under section 80G(5)(iii) of the Act was rejected.

The assessee wants to file the additional documents which was

summoned by the Ld. CIT(E) therefore, in the interest of the

justice and fair play we deem it fit to restore the issue to the file

of CIT(E), who will decide the matter after given the opportunity

of being heard to the assessee. The appeal of the assessee is

liable to be allowed for statistical purpose.

Sd/- Sd/-

(MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER SR BHATNAGAR Date: 20.07. 2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI