WEBPULSE FOUNDATION,DELHI vs. COMMISSIONER OF INCOME-TAX (EXEMPTION) 2(3), DELHI

Aggrieved by the impugned order of the ld. CIT(E), the assessee has raised the following grounds of appeal:

The Appellant craves leaves to alter, amend withdraw or substitute any ground or grounds or to add any new ground or grounds of appeal on or before the hearing.”

The brief facts as alleged in the proceedings before the ld. CIT(E) are that an application was filed on 03.09.2024 in Form 10AB for approval u/s 80G(5) of the Act. The ld. CIT(E) issued a questionnaire on 17.10.2024 for furnishing certain details/documents/clarification in support of its claim of registration u/s 80G(5) of the Act. Another opportunity was also given vide letter dated 03.03.2025, however the applicant has failed to submit necessary information, accordingly the application filed in Form 10AB for regular registration u/s 12AB was also rejected vide separate order of even dated, therefore this application filed in Form 10AB for grant of approval u/s 80G(5) was also rejected.

It is brought to our notice that there is a delay of 173 days in filing the appeal before us and the affidavit for seeking condonation of delay has been found. The contents are the same are reproduced as under:

Nothing contrary has been brought on record by the Revenue to contradict the contents of affidavit the assessee/appellant. On perusal of the affidavit we are satisfied that the assessee/appellant has got sufficient cause for condonation of delay and accordingly. We condoned the delay in filing the appeal.

We have heard the ld. AR as well as the ld. DR.

The ld. AR at the very outset, submitted that the application in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act was also dismissed and the assessee has preferred an appeal against the said order. ITAT Delhi in ITA No. 3465/Del/2025 vide order dated 30.09.2025 has set aside the said order for dismissal of the application and restored the matter to the file of the ld. CIT(E) for granting one final opportunity to the assessee. It is therefore prayed that a similar leave may also be granted in this case and the material facts and circumstances are the same and in case the approval u/s 80G(5) is not granted, it would result into the miscarriage of justice to the applicant which is a charitable organization.

The ld. DR has left it to the discretion of the case of the Tribunal to consider the submission accordingly. In view of the submissions made and the facts and circumstances brought to our notice and the fact that the main application for registration u/s 12A is also pending for consideration before the ld. CIT(E), therefore, we deem it expedient to restore the matter to the file of the ld. CIT(E) by giving a final opportunity to the applicant for considering approval u/s 80G of the Act.

The assessee shall cooperate with the ld. CIT(E) and submit the necessary information/document within a period of 60 days of this order.

The appeal of the assessee is accordingly allowed for statistical purposes.