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Facts
The assessee's appeal was filed with a delay of 118 days, which was condoned by the tribunal due to a genuine explanation. The appeal was against an order passed by the CIT(Exemption) concerning proceedings under Section 80G(5) of the Income Tax Act, 1961. A previous order from the ITAT had remitted the matter back to the CIT(E) for registration under Section 12A(1).
Held
The Tribunal, acknowledging a prior order that remitted the issue to the CIT(E) for fresh consideration with proper opportunity and evidence, decided to remit the current appeal to the CIT(E). This is to consider the approval under Section 80G(5) afresh, which is consequential to the grant of registration under Section 12A(1). The CIT(E) is directed to provide an opportunity of being heard and consider all evidence.
Key Issues
Whether the approval under Section 80G(5) can be granted, which is consequential to registration under Section 12A(1), and requires fresh consideration by the CIT(E).
Sections Cited
80G(5), 12A(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA
The instant appeal, preferred by the assessee, is directed against the order dated 10.12.2024 (DIN: ITBA/EXM/F/EXM45/2024-25/1077296(1) passed by the Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2034.25.
As per office report there is delay of 118 days’ in filing the appeal before the ITAT. The assessee has filed application along with supporting affidavit explaining the delay in filing the appeal beyond its control. The explanation furnished by the assessee appears to be genuine, hence the delay in filing of the instant appeal is condoned.
None put in appearance on behalf of the assessee at the time of hearing of the instant appeal. We proceed to dispose of the appeal after hearing the Learned CIT(DR) and perusing the materials available on record.
It emerges from the record that the ITAT Delhi Bench ‘B’ vide order dated 30.06.2025 rendered in A.Y. 2024.25 has remitted back the assessee’s appeal for registration under Section 12A(1) of the Act to the file of Learned CIT(E), inter alia, by observing as under:
“3. After considering the submissions of both the parties, we are inclined to remit this issue back to the file of Id. CIT (E) to decide the issue on merit after getting proper documentary evidences from the assessee, after giving proper opportunity of being heard to the assessee. Further we direct assessee also to submit relevant information and complied to the notices issued by the lower authorities without seeking any adjournments. We are allowing the appeal of the assessee without charging any penalty with the assurance of the Id. AR during the proceedings.”
4.1 The issue relating to approval under Section 80G(5), involved in the instant appeal, being consequential to grant of registration under Section 12A(1) of the Act, we are constrained to remit the matter involved in the instant appeal to the file of Ld. CIT(E) for consideration of the issues afresh by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(E), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 05.01.2026.