NA vs. HIV FOUNDATION,DELHIVS.CIT(EXEMPTION), DELHI

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ITA 8339/DEL/2025Status: DisposedITAT Delhi22 May 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(E) for fresh consideration. The assessee was granted an opportunity to furnish all necessary documents and be heard.

What were the facts?

The assessee's application for registration under Section 12AB and approval under Section 80G was rejected by the CIT(E) due to non-furnishing of documents. The assessee's accountant was away attending to his ailing father during the period notices were issued.

What were the issues?

Whether the CIT(E) should grant an opportunity to the assessee to furnish documents when non-compliance was due to the accountant's unavoidable absence.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD & SHRI SANJAY AWASTHI

For Respondent: Ms. Monika Singh, CIT DR
Hearing: 06.05.2026Pronounced: 22.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

ITA No.8338 & 8339/Del/2025 [Assessment Year: 2026-27] Navshiv Foundation Vs CIT (Exemption) 209, Prakashdeep Building, Delhi Tolstoy Marg, Connaught Place, New Delhi PAN No.AABTN6545Q Appellant Respondent Appellant by Sh. S. K. Chaturvedi, CA Respondent by Ms. Monika Singh, CIT DR Date of Hearing 06.05.2026 Date of Pronouncement 22.05.2026 ORDER PER C.N. PRASAD, J.M. These appeals are filed by the assessee against the order of Ld. CIT(E) in deciding registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Act.

2.

Ld. Counsel for the assessee at the outset submitted that the Ld.CIT(E) rejected the registration/ approval on the ground that assessee has not furnished the documents. Ld. Counsel for the assessee submitted that the accountant who was looking after the assessee’s trust did not comply with

the notices and furnish information before the Ld. CIT(E) due to which the registration u/s.12Aand approval u/s.80G of the Act was denied. Ld. Counsel for the assessee submits that the employee namely Sh. Shashi Kumar also deposed in the affidavit that during that period he was away from the office and was in native place to look after his ailing father as he was the only son. Ld. Counsel for the assessee, therefore, submitted that the matter may be restored to the file of the CIT(E) and provide one more opportunity of being heard to the assessee to furnish all the necessary documents before the Ld. CIT(E).

3.

On the other hand the Ld. DR has no serious objection in restoring the appeal to the file of the Ld. CIT(E).

4.

Heard rival contentions and perused the orders of the authorities below and the affidavit filed by the employee of the assessee. The employee of the assessee deposed that he is the accountant of the Trust and was looking after accounting and statutory compliance of the trust. He deposed that he pertained to Gorakhpur, U.P where his old parents stayed. He was only son to look after his parents and during the month of July, 2025 to August 2025, he was in native place in Gorakhpur for medical treatment of his ailing father. He stated that the assessee trust could not

comply with notices issued on 22.07.2025 and 04.08.2025 in connection with application u/s.12A and 80 G of the Act.

5.

In view of the affidavit and the deposition therein by the accountant of the assessee Trust, we are of the view that these appeals should go back to the file of the CIT(E) for considering the application filed by the assessee for registration u/s.12A and approval 80G of the Act for fresh consideration. Thus, we restore these appeals to the file of the Ld.CIT(E) for denovo consideration after providing adequate opportunity to the assessee.

6.

In the result, the appeals filed by the assessee are allowed for statistical purpose.

Order pronounced in the open court on 22.05.2026.

Sd/- Sd/- [SANJAY AWASTHI] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.05.2026

NEHA , Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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