THE CENTRE FOR BIOETHICS,DELHI vs. CIT EXEMPTION, DELHI

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ITA 3630/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application for registration under section 80G. In the interest of justice, the Tribunal directed the CIT(E) to re-examine the facts and the provisions of section 80G and decide the issue afresh.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Exemption) who rejected the application for registration under section 80G of the Income Tax Act. The Tribunal heard both parties and reviewed the case records.

What were the issues?

Whether the Commissioner of Income Tax (Exemption) correctly rejected the assessee's application for registration under section 80G of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: SHRI GEORGE KOSHI, CA
For Respondent: SHRI YASHVENDRA SINGH, CIT(DR)
Hearing: 22.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3630/DEL/2026 THE CENTRE FOR BIOETHICS COMMISSIONER OF CMAI PLOT NO. 2, A-3, LOCAL INCOME (EXEMPTION) SHOPPING CENTRE, JANAK PURI DELHI NEW DELHI- 110 058 (PAN :AADAT5100E) (APPELLANT) (RESPONDENT) ASSESSEE BY :SHRI GEORGE KOSHI, CA REVENUE BY :SHRI YASHVENDRA SINGH, CIT(DR) Date of Hearing : 22.06.2026 Date of Pronouncement : 22.06.2026 ORDER PER BENCH :

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short]dated 20.03.2026 u/s 80G of the Income Tax Act, 1961 (for short, ‘the Act’)

2.

Heard both the parties and perused the material on record. We observed that the ld. CIT (E) rejected the application for registration u/s 80G of the Income-tax Act, 1961 (for short ‘the Act’).We direct ld. CIT(E) to relook at the facts on record and provisions of section 80G of the Act. In our considered view and in the interest of justice, we remit this

2 issue back to the file of ld. CIT(E). The issue under consideration may be decided as per law.

3.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 22nd day of June, 2026 after the conclusion of the hearing.

Sd/- sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated:24.06.2026 Pooja Mittal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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