HELPING HANDS FOUNDATION,NEW DELHI vs. COMMISIONER OF INCOME TAX (EXEMPTIONS), NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4415/Del/2026 (ASSESSMENT YEAR: NA) ITA No.4416/Del/2026 (ASSESSMENT YEAR: NA) Helping Hands Foundation CIT(Exemption)1(1), B-12A, 2nd Floor, E-2 Block, Civic Centre, Dr. Maharaja Agresan Plaza, v. S P Mukherjee Marg, Minto Mahavir Enclave, Road,New Delhi-110002 New Delhi-110045 PAN-AACTH4827Q (Appellant) (Respondent) Assessee by None Department by Shri Sher Singh, CIT DR Date of Hearing 02.07.2026 Date of Pronouncement 03.07.2026 ORDER PER RAMIT KOCHAR, AM:

These two appeals are filed by the assessee against two separate order(s) of Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) both dated 19.03.2026( DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1087580180(1) and ITBA/EXM/F/EXM45/2025-26/1087580243(1)) rejecting both the applications filed by the assessee firstly for seeking registration u/s 12A(1)(c)(ii) and secondly for approval u/s 80G(5)(ii) respectively of the Income Tax Act, 1961 (“the Act” in short). 2. Brief facts of the case are that assessee has filed an application dated 30.09.2025 in Form No.10AB for registration u/s 12A (1)(ac)(ii) of the 1961 Act , as well an separate application dated 30.09.2025 in Form No. 10AB for grant of approval u/s. 80G(5)(ii) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued separate questionnaire’s

2 ITA Nos.4415& 4416/Del/2026 Helping Hands Foundation v. CIT(E)

both dated 31.12.2025 to the assessee with the request to furnish certain details , document and/or clarification in support of the claim of the registration u/s 12A(1)(ac)(ii) of the Act , and secondly for grant of approval u/s 80G(5)(ii). The assessee filed replies/ response wrt questionnaire(s) issued by ld. CIT(E).The ld. CIT(E) observed that the assessee has filed unauthentic financial statements for financial year 2022-23 , 2023-24 and 2024-25 , and there was absence of dissolution clause in the Trust Deed. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 19.03.2026. Thus, the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 19.03.2026 rejected the application of the assessee for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act , and secondly vide order passed in Form No. 10AD u/s 80G(5)(ii) rejected the application of the assessee for seeking approval u/s 80G(5)(ii) of the 1961 Act. 3. Aggrieved, the assessee has filed two separate appeals before the Tribunal i.e. separate appeals wrt rejection of both the aforesaid applications. None appeared before the ITAT , when this appeal was called for hearing before the Bench. . In the statement of fact/prayers /grounds of appeal enclosed with the memo of appeal, the assessee has , inter-alia, submitted that the principles of natural justice are breached and prayers are made to set aside order of ld. CIT(E) and restore the matter back to the file of ld. CIT(E) for denovo determination of the application of the assessee. It is claimed in the statement of fact/grounds of appeal that there is dissolution clause is there in Trust Deed at point no. 49 at page 8 , and hence there is perversity in order of ld. CIT(E). It is claimed that regular books of accounts are maintained and the assessee financial statements are prepared based on regular books of accounts . Thus, it is contended in statement of fact/grounds that there are perversity in the order of ld. CIT(E). It was prayed that one more opportunity be granted to the assessee, and the assessee will rebut all the allegations of department with cogent documents/evidences to substantiate its stand.

3 ITA Nos.4415& 4416/Del/2026 Helping Hands Foundation v. CIT(E)

3.2 The ld. CIT-DR fairly submitted that the matter can be restored to the file of ld. CIT(E) for denovo determination of the assessee’s both the aforesaid applications. 4. We have considered rival contentions and perused the materials available on record, which are culled out in preceding para’s of this order and are not repeated again. The assessee has filed two separate application with ld. CIT(E) for grant of registration u/s 12A(1)(ac)(ii) dated 30.09.2025 , and secondly application dated 30.09.2025 for approval u/s 80G. The ld. CIT(E) issued separate notices both dated 31.12.2025 along with questionnaire(s) seeking details from the assessee with respect to its two aforesaid applications . The assessee filed reply/response to the said notices before ld. CIT(E). Thereafter, no further notices were issued by ld. CIT(E). The ld. CIT(E) observed that the assessee has filed unauthentic financial statements for financial year 2022-23 , 2023- 24 and 2024-25 , and there was absence of dissolution clause in the Trust Deed. The ld. CIT(E) did not issued any further notice(s) to the assessee confronting the above two allegations. Principles of natural justice are clearly breached. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 19.03.2026. The assessee is also further contending that there is perversity in the order of ld. CIT(E). Keeping in view facts and circumstances of the case and in the interest of justice and fairness to both parties, we are of the considered view that end of the justice will be met to send back the matter back to the file of the ld. CIT(E) for denovo determination of both the applications of the assessee firstly application dated 30.09.2025 filed for seeking registration u/s 12A(1)(ac)(ii) and secondly application dated 30.09.2025 filed by the assessee for seeking approval u/s 80G of the 1961 Act. We clarify that we have not commented on the merits of the issues in both the appeal(s), and the ld. CIT(E) shall pass orders on merits in accordance with law unhindered by any of our observations in this common order, after affording opportunity of being heard to the assessee. We are setting aside orders of ld. CIT(E) on the grounds of breach of principles of natural justice as the assessee is condemned unheard. So far as perversity in the order of ld. CIT(E) is concerned , the assessee has not filed evidences before the Tribunal to substantiate , but contentions are

4 ITA Nos.4415& 4416/Del/2026 Helping Hands Foundation v. CIT(E)

made in grounds of appeal/statement of fact/prayers in the memo of appeal, which requires verification by ld. CIT(E). The assessee is directed to co-operate in the set aside remand proceedings to be conducted by the ld. CIT(E), otherwise the ld.CIT(E) shall be free to pass orders in accordance with law on merits. All the contentions are kept open. The orders of the ld. CIT(E) , both dated 19.03.2026 are set aside and the matter is restored to the file of the ld. CIT(E) for denovo determination of the aforesaid applications on merits in accordance with law after giving opportunity to the assessee. Evidences/ contentions/documents filed by the assessee before the ld. CIT(E) shall be admitted by the ld. CIT(E) and shall be decided on merits in accordance with law. Both the appeals of the assessee are allowed for statistical purposes. We order accordingly. 5. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Orders were pronounced in the Open Court 03.07.2026 Sd/- Sd/- (VIMAL KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 03.07.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI