LIFE FOUNDATION,DELHI vs. CIT EXEMPTION, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI

BEFORE SH. SUDHIR KUMAR JUDICIAL MEMBER, AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER

ITA No.794/DEL/2026 Assessment Year: ---- LIFE FOUNDATION, Vs. CIT (Exemptions) SHOP NO. 49, CIVIC CENTRE, GURUDWARA GURU SINGH MINTO ROAD, SABHA, NEW DELHI – 110 002 BLOCK-64, WEST DELHI, ASHOK NAGAR, S.O. WEST DELHI-110018 [PAN: AABTL1915A] (APPELLANT) (RESPONDENT)

Appellant by Sh. Abhishek Mathur, CA Respondent by Sh. Jitender Singh, CIT DR

Date of hearing: 12/05/2026 Date of Pronouncement: 22/05/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “CIT(E)”] vide order dated 28.11.2025. 2. The assessee has raised the following grounds of appeal:- 1. That the CIT(E), Delhi has erred in law as much as on the facts of the case in rejecting the application filed by the

appellant in Form No. 10AB seeking registration under sub- clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 and thereby cancelling the provisional registration granted to it on 12th May, 2022 by holding that the appellant had failed to provide detailed explanation asked for in support of the commencement of charitable activities, its objects and their genuineness. 2. That the CIT(E) has erred in the law as much as on the facts of the case in not giving the due cognizance to the various documents filed before him in support of the activities carried out by them, explanation about furnishing non-audited accounts, cash and bank books, details of foreign contribution received and thus, the rejection of the provisional registration and grant to registration u/s. 12A(1)(ac)(iii) by the CIT(E), Delhi is only based upon suspicion and surmises which is bad in law. 3. That the CIT(E) have erred in the law as much as on the facts of the case in rejecting the registration of the appellant u/s. 12A of the said Act for non-compliance without providing the appellant an adequate opportunity of being heard and thus, the order passed by him is liable to be quashed being in violation of the principles of natural justice. 4. The appellant craves leave to add, amend, alter or delete any grounds of appeal before or at the time of the hearing.

Prayer:- It is therefore, kindly prayed that the order of the CIT(E), Delhi rejecting the registration u/s. 12A of the said Act may kindly be cancelled and the file may be set aside to the CIT(E), Delhi once again for fresh consideration. 3. The Ld. CIT(E) rejected the application of the applicant for non-prosecution by passing the order u/s. 12AB(1)(b)(ii)B of the Income Tax Act, 1961. 4. The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT(E), the application was rightly. 5. We have heard both the parties and perused the material available on record. It is noted that Assessee/Applicant has filed the application on 26.5.2025 in From 10B for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act, 1961. Ld. CIT(E) noted that since the assessee has not filed the essential records such as cash book with proper narration; list of donors and list of beneficiaries etc. etc. before him regarding the trust, and as a result thereof Ld. CIT(E) dismissed the appeal for non- compliance/non-prosecution. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate its claim and decide the issue as per fact and law, afresh. The assessee is also directed to appear before the Ld. CIT(E) and co-operate in the proceedings. The

grounds raised by the assessee are accordingly allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 22.05.2026.

Sd/- Sd/- (MANISH AGARWAL) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATNAGGR Date: 22.05.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI