RED SIENNA EDUCATIONAL SERVICES ,DELHI vs. CIT EXEMPTION, DELHI

Heard both these assessees as well as the department through their learned representatives. Case files perused.

It emerges during the course of hearing that both these assessees are identically aggrieved by the learned CIT(E)’s respective orders denying them section 12AB(1) as well as section 80G registration(s) which form sole subject matter of adjudication before us.

Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and & 3818/Del/2024 Red Sienna Educational Services & 3817/Del/2024 Rosella Educational Foundation submits that he has not considered the corresponding detailed evidence in support of their charitable objects as well as the consequential activities carried out which was submitted in detail, in the lower proceedings. Our attention is further invited to the assessees’ identical pleadings that all the afore-stated material duly form part of records in the lower proceedings.

The Revenue draws strong support from the learned CIT(E) impugned respective findings declining both these assessees’ section 12AB as well as section 80G registration(s).

Be that as it may, we are prima facie find merit in the assessees arguments at this stage as it’s very much evident that learned CIT(E) impugned order(s) have not been passed after dealing with the relevant factual matrix as indicated by the learned counsel. We thus deem it appropriate in the larger interest of justice to restore these twin assessee’s instant four appeals back to the CIT(E) for his afresh appropriate adjudication as per law preferably within three effective opportunities subject to a rider that the assessees shall plead and prove these case(s) at their own risk and responsibility, in consequential proceedings. Ordered accordingly.

These twin assessee’s four appeals i.e. to 3818/Del/2024 are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 21/03/2025.