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Facts
The assessee's appeal was filed against the CIT(Exemption)'s order dated 20.12.2024, which refused section 12AA registration. The CIT(Exemption) cited that the assessee failed to provide all requisite information regarding the genuineness of its activities. The assessee's counsel contended that all evidence was duly filed and considered in the lower proceedings.
Held
The Tribunal held that there was no adjudication on merits regarding the assessee's objects and activities. Therefore, the matter was restored back to the CIT(E). The CIT(E) was directed to afford three effective opportunities to the assessee to file complete details, which would then be considered as per law.
Key Issues
Whether the CIT(Exemption) rightly refused section 12AA registration without adjudicating on the merits of the assessee's activities and objects?
Sections Cited
12AB(1)(b)(ii), 12AA
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal arises against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024– 25/1071425041(1) dated 20.12.2024, in proceedings u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the learned CIT(Exemption) has refused section 12AA registration to the assessee after observing in para 5 of the impugned order that it had failed to file all the requisite information sought qua
Learned counsel on the other hand seeks to buttress the point that the assessee had duly filed it’s entire evidence very well in the lower proceedings which has neither been considered nor rejected in the impugned order. Be that as it may, we are of the considered view in this factual backdrop that the assessee’s instant sole substantive ground deserves to be restored back to the CIT(E) since there is no adjudication on merits regarding it’s objects and activities per se. We order accordingly. It is made clear that the learned CIT(E) afford three effective opportunities to the assessee to file it’s entire details afresh which shall be considered as per law.
All other remaining issue between the parties are kept open at this stage.