SUPPORTASKILL CARE FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI

At the outset, ld. Counsel for the assessee submitted that its right to natural justice has been violated in as much as due opportunity of being heard has not been given before rejecting its request for grant of registration u/s 12A and 80G of the Act. The ld. Counsel submitted that the main issue at hand was failure of appellant to timely supply copy of memorandum of association, copies of financial statements, etc. It was submitted that assessee was prevented by sufficient cause for timely supply of requested documents and there was no intention to withhold any information from the Department. The ld. Counsel accordingly requested that it be provided one last chance to defend its case and, the matter be considered for remission back to the ld. CIT(E). The ld. Counsel assured that full compliance shall be made to the statutory notices issued by the Revenue authorities.

The ld. DR placed reliance upon the orders of the lower authorities. The ld. DR however could not controvert the factum of ex-parte decision of ld. CIT(E).

We have heard rival submissions and perused the material available on record. We have noted that the Ld. CIT(E) has rejected applications of the assessee without due consideration of facts on records alluding towards a non- application of mind. We have noted that the ld. CIT(E) has dismissed assessee’s application for grant of registration under section 12A and u/s 80G purely on account of non-compliance of the assessee to provide the amended trust deed. The requested adjournment was not acceded by the ld. CIT(E). Reasonable opportunity of being heard is right of every tax payer. Be that as it may be in the interest of justice, we deem it appropriate to set-aside the impugned orders of the ld. CIT(E) and remit the matter of grant of registration u/s 12A as well as u/s 80G back to ld. CIT(E) for adjudication de novo in accordance with law. Due opportunity of being heard shall be given to the assessee. The assessee shall comply with all the statutory notices and any non-compliance shall be adversely viewed. Accordingly, the appeals of the assessee vide ITA No.4420/Del/2026 and vide ITA No. 4421/Del/2026 are allowed for statistical purposes.

Finally, both the appeals of the assessee are allowed for statistical purposes.

Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, 1. Date of dictation directly on computer of the Tribunal order 24.06.2026 2. Date on which typed draft order is placed before the dictating 24.06.2026 Member 3 Date on which typed draft order is placed before the other 24.06.2026 Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order