MAANAWTA FOUNDATION,DELHI vs. CIT EXEMPTION, DELHI

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ITA 5852/DEL/2026Status: DisposedITAT Delhi29 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the application for registration under Section 80G(5) was rejected because the assessee failed to justify the charitable nature of its activities. Observing that a Coordinate Bench had already remitted the related Section 12A registration issue to the learned CIT(Exemption) for examination of the assessee's charitable activities, the Tribunal, in the interest of justice, decided to remand the present matter as well. The Tribunal directed the learned CIT(Exemption) to properly verify the genuineness of the assessee's activities. The assessee was also directed to file all relevant details to justify the charitable nature of its activities. The Tribunal explicitly stated that the appeal was allowed for statistical purposes.

What were the facts?

The assessee, M/s Maanawta Foundation, a charitable society, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, challenging the order dated 18th March, 2026, passed by the learned Commissioner of Income Tax (Exemption), Delhi. The Commissioner had rejected the assessee's application for registration under Section 80G of the Income-tax Act, 1961. The rejection was based on the ground that the assessee failed to satisfy the genuineness of its charitable activities. The judgment notes that the application for registration under Section 12A was also rejected, and a Coordinate Bench of the Delhi Tribunal, in ITA No.5851/Del/2026, had already remitted that issue back to the learned CIT(Exemption) for examination of the assessee's charitable activities. The assessment year is not specified.

What were the issues?

1. Whether the learned CIT(Exemption) erred in rejecting the assessee's application for registration under Section 80G of the Income-tax Act, 1961, on the grounds of failing to satisfy the genuineness of its charitable activities? Assessee's Contention: The assessee, through its representatives, argued that the matter should be considered in light of the fact that a Coordinate Bench had already remitted the related Section 12A registration issue for examination of its charitable activities. The assessee was directed to file all relevant details to justify the charitable nature of its activities. Revenue's Contention: The revenue, represented by CIT-DR Shri Raghunath, did not present any specific arguments recorded in the judgment beyond the fact that the CIT(Exemption) rejected the application for failing to satisfy the genuineness of the charitable nature of its activities.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No.5852/Del/2026
ITA No.5851/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

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.5852/Del/2026 Assessment Year N.A MIs Maanawta Foundation, Vs. Commissioner of 301, Awadh Complex, Income Tax (Exemptions) , D-5, Laxmi Nagar, East Delhi;, Delhi; Delhi 110 092_ PAN AAHTM4568J: (Appellant) (Respondent) Appellant by Shri Ved Jain, Advocate and Ms_ Kanishka Garg, CA Shri Raghunath, CIT-DR: Respondent by 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 18th March, 2026 whereby the application of the assessee for registration under Section 80G of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected: 2 We have heard the arguments of both the sides 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 1OAC 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 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 f the Delhi Tribunal in ITA No.5851/Del/2026 has already remitted the issue 2 ITA No.5852/Del/2026 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 23r June, 2026. Sdl- Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK. Copy_forwarded to: 1. 2 . 3 4_ 5_ Appellant Respondent CIT CIT(A) DR, ITAT Assistant Registrar

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