FRANCE INDIA FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX, EXEMPTION, DELHI, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Sh. Raj Kumar Chauhan, Judicial Member & Smt. Renu Jauhri, Accountant Member ITA No. 8003/Del/2025 :Asstt. Year: 2025-26 ITA No. 8004/Del/2025 :Asstt. Year: 2025-26 France India Foundation, Vs CIT(Exemptions), B-38, FF, Geetanjali Enclave, New Delhi-110002 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECF7565N Assessee by: Sh. Ankit Gourav, Adv. Revenue by: Sh. Jitender Singh, CIT-DR Date of Hearing: 04.06.2026 Date of Pronouncement: 04.06.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeals of the assessee are directed against two separate order even dated 30.09.2025 of the Ld. CIT(E), Delhi, wherein the application of the assessee in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act subject matter of ITA No.8004/Del/2025 alongwith application in Form 10AB for approval u/s 80G(5)(ii) of the Act subject matter of ITA No. 8003/Del/2025 were dismissed by the ld. CIT(E) on the ground that applicant has not submitted complete details required vide questionnaire dated 21.04.2025. While dismissing the appeal, it was further observed that the assessee/applicant has failed to show the activities undertaken by the foundation comes under the purview of charitable activity and the income applied

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outside India by the organization was not having approval of the CBDT.

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approval under section 80G, as consistently held by different High Court precedents. 6. That the reliance placed by CIT(E) on section 11(1)(c) and CBDT approval for expenditure outside India is misplaced and premature, as the only inquiry al the stage of 80G approval is the genuineness of activities and the charitable nature of objects, not the allowability of exemption or application of income. 7. That the CIT(E) erred in treating the appellant’s responses as incomplete despite the fact that all documents like MOA, activity note, financials, bank statements. Form 10AC, and clarifications, which were duly filed; thereby rejecting the application without identifying any specific defect, in violation of natural justice. 8. That the order is non-speaking, mechanical, based on incorrect assumptions, and contrary to the statutory scheme of sections 12A/12AB/80G, which mandate only a prima facie verification of objects and genuineness of activities. 9. That the learned CIT(E) further erred in law in cancelling the appellant’s valid provisional 80G approval (URN:AAEF7565NF20221), although cancellation is permissible only in circumstances expressly provided under section 80G(5)(iii) read with Rule 11AA and none of which exist in the appellant’s case 10. That the entire order is arbitrary, ultra vires, contrary to the principles laid down by Courts and Tribunals, and therefore liable to be quashed.” ITA No. 8004/Del/2025 “1. That the Ld. CIT(Exemption) erred both in law and on facts in rejecting the appellant's application filed in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 vide order dated 30.09.2025, without appreciating that the appellant is a duly incorporated u/s Section-8 of the company engaged in genuine charitable activities within the meaning of section 2(15). 2. That the Ld. CIT(E) failed to appreciate that the primary objects of the appellant is of promoting Indo- French relations in the fields of art, culture, education, sports, finance and international cooperation which

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squarely fall within “advancement of any other object of general public utility ' under section 2( 15) of the Act. 3. That the Ld. CIT(E) grossly erred in holding that dialogues, conferences and engagements with eminent personalities do not constitute charitable activity and are “personal or individual in nature”, ignoring that such programs were conducted institutionally for public benefit, awareness and cultural exchange, duly supported by evidence filed. 4. That the Ld. CIT(E) erred in concluding that activities conducted indoors or in closed-door sessions cannot be charitable, which is contrary to the settled law that charitable purpose is determined by its object and impact. It can’t be decided on the mode, venue or audience size. 5. That the Ld. CIT(E) erred in law in concluding that the appellant had no charitable expenditure, by disregarding the nature of administrative and operational expenditure incurred for carrying out objects of the trust, and by failing to appreciate that initial years of a newly formed organization may involve low activity or preparatory expenditure. 6. That the finding of the CIT(E) regarding “activities in France” and application of section 11(1)(c) is legally misconceived, premature and irrelevant at the registration stage, where only the genuineness of activities and charitable objects are required to be examined and not actual application of income or allowability of exemption. 7. That the CIT(E) erred in importing requirements of CBDT approval under section 11(1)(c), which is applicable only at the time of assessment and claim of exemption, not at the stage of grant of registration u/s 12 A. 8. That the Ld. CIT(E) erred in rejecting the application on alleged “failure to furnish details”, despite the appellant having submitted all documents including MOA, activity note, bank statements, financials, Form 10AC, and further explanations as called for. 9. That the Ld. CIT(E) acted in violation of principles of natural justice in treating the appellant’s responses as incomplete without pointing out specific deficiencies or providing a fair, effective opportunity to rebut adverse inferences.

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assessee/applicant who shall submit the necessary details/document within a period of 30 days of this order. The appeals of the assessee are accordingly allowed for statistical purposes.