RISHI KANT FOUNDATION,ROHINI, DELHI vs. CIT, (EXEMPTION DELHI), MINTO ROAD,DELHI

PER RAMIT KOCHAR, AM:

This appeal is filed by the assessee against order passed by Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) dated 27.02.2026( DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1086655453(1)) rejecting application filed by the assessee for seeking registration u/s 12A(1)(c)(ii) of the Income Tax Act, 1961 (“the Act” in short).

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CIT(E). The Ld. CIT(E) issued questionnaire dated 24.12.2025 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. The assessee did not file the documents/evidences etc required by the ld. CIT(E). The assessee was accorded one more opportunity by ld. CIT(E), but the assessee again failed to file response/reply in compliance thereof. Since, the assessee failed to file details/information in support of genuineness of the activities and charitable objects, the ld. CIT(E) vide order dated 27.02.2026 passed in Form No. 10AD rejected application of the assessee for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act.. The ld. CIT(E) gave liberty to the assessee to again apply for approval u/s 12A of the 1961 Act , as per relevant provisions and necessary justification.

3.2 The ld. CIT-DR relied upon the order passed by ld. CIT(E).

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assessee has filed application with ld. CIT(E) for grant of registration u/s 12A(1)(ac)(ii), dated 30.09.2025 in Form No. 10AB. The ld. CIT(E) issued notice along with questionnaire , dated 24.12.2025 to the assessee, but The assessee did not file any response/reply/documents/evidences to the said notice. One more opportunity was afforded by ld. CIT(E), but the assessee again did not filed any response/reply in compliance thereof . The ld. CIT(E) dismissed aforesaid application for registration u/s 12A(1)(ac)(ii) , vide order dated 27.02.2026 . The ld. CIT(E) did not issued any summons u/s 131 to the Trustees before rejecting application of the assessee The Principle of natural justice are breached. The assessee has now filed an appeal with the Tribunal, and prayers are made to grant one more opportunity. Statement is made before the Bench, that if one more opportunity is provided, the assessee will duly comply with the directions of ld. CIT(E) , and file all necessary details to support its contentions. 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 the application of the assessee , dated 30.09.2025 filed for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act, on merits in accordance with law. We clarify that we have not commented on the merits of the issues in the appeal, and the ld. CIT(E) shall pass orders on merits in accordance with law, after affording opportunity of being heard to the assessee. 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) , dated 27.02.2026 is set aside and the matter is restored back to the file of the ld. CIT(E) for denovo determination of the aforesaid application on merits in accordance with law after giving opportunity of being heard to the assessee. Evidences/ contentions 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. The appeal of the assessee is allowed for statistical purposes. We order accordingly.

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/- Sd/- Sd/- (VIMAL KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25.06.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI