ONE STEP GREENER FOUDNATION,DELHI vs. CIRCLE EXEMP 2(1), DELHI , DELHI

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ITA 2760/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(E) for fresh adjudication, allowing the assessee a reasonable opportunity to present documentary evidence to establish the genuineness of its charitable activities.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) denied the registration as the assessee failed to provide requested details to substantiate the genuineness of its activities and charitable objects.

What were the issues?

Whether the denial of registration under Section 12A(1)(ac)(iii) was justified due to the assessee's failure to provide requested details, and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB/(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

For Appellant: Shri Raghav Sharma, CA, Shri Dhanajay Bhardwaj, Adv. Ms. Runi Pal, CIT-DR
Hearing: 07/07/2026Pronounced: 07/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2760/Del/2026 (ASSESSMENT YEAR 2025-26) One Step Greener Foundation, Circle Exemptions 2(1), 625/626, DLF Prime Tower, Delhi. Okhla Phase-1, Vs. Okhla Industrial Area, Delhi-110020. PAN-AAECO6316N (Appellant) (Respondent) Assessee by Shri Raghav Sharma, CA Shri Dhanajay Bhardwaj, Adv. Ms. Runi Pal, CIT-DR. Department by Date of Hearing 07/07/2026 Date of Pronouncement 07/07/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Exemptions)-Delhi [Ld. CIT(E)] dated 17.03.2026 u/s 12AB/(1)(b)(ii) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2025-26.

2.

From the perusal of the order, it is observed that the assessee has filed application for granting of registration u/s 12A(1)(ac)(iii) which was denied as the assessee has failed to file any details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has failed to substantiate the genuineness of its activity and charitable nature of the objects of the appellant society.

2 ITA No.2760/Del/2026 One Step Greener Foundation vs. Circle Exemp.

4.

Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, he requested that assessee may be granted one more opportunities to represent its case before the Ld. CIT(E) to file the documentary evidences as required by Ld. CIT(E).

5.

In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

6.

We have heard the rival submissions and from the perusal of the order of Ld. CIT(E), it is observed that on various occasions assessee was asked to file the details to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the registration u/s 12A(1)(ac)(iii) of the Act was denied.

8.

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 providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity being carried out for charitable purposes. With these directions all the grounds of appeal of the assessee are allowed for statistical purposes.

9.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 07.07.2026. Sd/- Sd/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.07.2026. *PK, Sr. PS*

3 ITA No.2760/Del/2026 One Step Greener Foundation vs. Circle Exemp. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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