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Facts
The assessee society filed appeals against the order of CIT(E) rejecting its applications for approval/registration under Section 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961. The CIT(E) denied registration as the assessee failed to provide necessary details to substantiate the genuineness of its activities.
Held
The Tribunal granted one more opportunity to the assessee to file the required details before the CIT(E) for fresh adjudication. The matter was restored back to the file of the CIT(E).
Key Issues
Whether the assessee should be granted another opportunity to submit details for proving the genuineness of its charitable activities for registration under Section 12AB and 80G.
Sections Cited
12AB(1)(b)(ii), 80G(5), 12AB(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] both dated 04.08.2025 rejecting the approval/registration sought u/s 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
From the perusal of order, it is seen that the Ld. CIT(E) has denied the registration u/s 12AB(1) (ac) (iii) and 80G(5) of the Act as the assessee has failed to provide the details and sought time to filed the same and thus, the Ld. CIT(E) was of the opinion that the assessee has nothing to file to substantiate the genuineness of its activity.
Bhagwan Education Society vs. CIT(E) 3. Before us, Ld. AR for the assessee stated that though the details could not be filed before the ld. CIT(E) however, one more opportunity is allowed, all the details will be filed to establish the genuineness of the charitable activities of the assessee society. He prayed accordingly.
Per contra, Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.
We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details of bills and vouchers of the expenses incurred on charitable activities to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12AB(1) (ac) (iii) and 80G(5) of the Act.
Under these facts and circumstances of the case and in the interest of justice, one more opportunity is granted to assessee and the matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions, both the appeals of the assessee are allowed for statistical purposes.