SATISH BABBAR CREATIVE MUSIC FOUNDATION,DELHI vs. CIT (EXEMPTION), DELHI, DELHI

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.5805/Del/2026 Assessment Year 2026-27 Ms Satish Babbar Creative Music Foundation, 150, Gujrawala Town, Part-II, New Delhi _ 110 019_ PAN AAETS88660_ (Appellant) Vs. Commissioner of Income Tax (Exemption) , Delhi. (Respondent) Appellant by Respondent by None_ Shri Raghunath, CIT-DR: Date of hearing Date of pronouncement 23.06.2026 23.06.2026 ORDER Per Bench: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated gth March, 2026 whereby the application of the assessee for registration under Section 806 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected: 2 Nobody appeared on behalf of the assessee at the time of hearing before US. We have heard the arguments of learned CIT-DR and perused the material placed before uS_ It is observed that the assessee is a charitable society and had applied for registration under Section 80G of the Act in Form 10AC before the learned CIT(Exemption) , who rejected the same on the ground that the assessee has failed to satisfy the genuineness of the charitable nature 2 ITA No.5805/Del/2026 of its activities: It is further observed that in the instant case_ the application filed for registration under Section 12A was also rejected; and the Coordinate Bench of the Delhi Tribunal in ITA No.5804/Del/2026 has already remitted the issue to the file of the learned CIT(Exemption) for examination about the charitable activities carried out by the assessee_ Since in the present appeal, the application for registration under Section 80G(5) is also rejected as the assessee has failed to justify whether the activities carried out by it are charitable or not, therefore, in the interest of justice, we remand the matter to the file of learned CIT(Exemption) with the directions to properly verify the genuineness of the activities of the assessee: At the same time, assessee is also directed to file all the relevant details in order to justify the charitable nature of activities carried out by it: 3 In the result appeal filed by the assessee is partly allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 23rd June, 2026. Sdl- Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK