ANANT EHSAAS FOUNDATION,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

These two appeals are filed by the Assessee against the orders of the Ld. Commissioner of Income Tax (Exemptions), Delhi dated 25.09.2023 u/s 12AA & 80G of the Act.

The Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(E) dismissed the applications filed by the assessee for registration u/s 12AA & 80G of the Act observing that due to non- submission of documents for verification of charitable nature of objects as well as genuineness of activities the applications filed in Form 10AB for grant of registration u/s 12A & Section 80G(5) of the Act are rejected. Ld. Counsel for the assessee referring to pages 24 to 26 of the Paper Book submits that provisional registration u/s 12A of the Act was in fact granted to the assessee trust on 10.01.2022 from AY 2022-23 to AY 2024-25. Referring to pages 27 to 34 it is submitted that the assessee has furnished Form 10AB application dated 30.03.2023 for obtaining permanent approval with all the requisite details including the orders passed granting provisional approval u/s 12A & 80G(5) of the Act. Ld. Counsel submits that the assessee had in fact furnished copy of certificate of registration along with Memorandum of Association and copies of audited balance sheets for the assessment years 2022-23 & 2023-24 before the Ld.CIT(E). However, the applications for granting registration u/s 12A & 80G(5) of the Act were rejected observing that the assessee has not submitted documents for verification. It is the request of the Ld. Counsel for the assessee that the orders of the I.T.A.Nos.3183 & 3184/Del/2023 Ld.CIT(E) rejecting the registration u/s 12A & 80G of the Act be restored to the file of the Ld.CIT(E) to reconsider the applications filed by the assessee for registration u/s 12A & 80G of the Act after examining the details already furnished by the assessee.