KRISHI ANUSANDHAN & KISAN VIKAS FOUNDATION,DELHI vs. CIT(E), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Challa Nagendra Prasad, Judicial Member & Sh. Renu Jauhri, Accountant Member ITA No. 6948/Del/2025 ITA No. 6949/Del/2025 Krishi Anusandhan & Kisan Vikas Vs CIT(Exemption), Foundation, A-88, Ashok Vihar, New Delhi-110002 Phase-1, Delhi-110052 (APPELLANT) (RESPONDENT) PAN No. AAECK1737F Assessee by : Sh. Sikhar Garg, Adv. Revenue by : Sh. Amit Jain, CIT-DR Date of Hearing: 13.04.2026 Date of Pronouncement: 29.04.2026 ORDER Per Renu Jauhri, Accountant Member: The above captioned appeals are preferred by the assessee against the orders dated 26.09.2025, passed by CIT(Exemption), Delhi, u/s 80G and 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

ITA No. 6948/Del/2025 “1. Ld. CIT (Exemption) Delhi is not justified in law and facts and circumstances of the case in rejecting application u/s 80G(5) (ii)(b)(B). 2. Ld. CIT (Exemption) is erred in law and fact and circumstances of the case in holding that applicant has not furnished complete reply of specific query and reply so submitted is general kind.

2 ITA No. 6948/Del/2025 Krishi Anusandhan & Kisan Vikas Foundation 3. Assessee Trust is engaged in business of research and providing information and advise to the agriculturist community since long back. Research documents were also furnished before CIT (Exemption). ITA No. 6949/Del/2025 1. Ld. CIT (Exemption) Delhi is not justified in law and facts and circumstances of the case in rejecting application u/s 12AB(1)(b)(ii)(B). 2. Ld. CIT (Exemption) is erred in law and fact and circumstances of the case in holding that applicant has not furnished complete reply of specific query and reply so submitted is general kind. 3. Assessee Trust is engaged in business of research and providing information and advise to the agriculturist community since long back. Research documents were also furnished before CIT (Exemption).”

3.1 The assessee filed application for registration u/s 12A on 27.02.2025 in Form 10AB. Ld. CIT(E) called for various details vide notice served on 24.02.2025. Part compliances were made by the assessee. Thereafter ld. CIT(E) passed the order rejecting the assessee’s application on 26.098.2025.

3.2 Aggrieved, the assessee is in appeal before the Tribunal. Before us, ld. AR has requested for remanding the matter back to ld. CIT(E) for giving opportunity to the assessee to furnish requisite details.

3 ITA No. 6948/Del/2025 Krishi Anusandhan & Kisan Vikas Foundation 4. We have heard the rival submissions and perused the material on record. Ld. DR has also not objected to the request for remand back made by ld. AR. Accordingly, in the interest of justice, we restore the matter to ld. CIT(E) for fresh consideration and decision on merits after giving due opportunity to the assessee. In the result, appeal of the assessee is allowed for statistical purposes.