Loading judgment…
Facts
The assessee filed four appeals, two of which were found to be duplicates concerning Sections 80G and 12AA of the Income Tax Act. The remaining two appeals (ITA 4521/Del/2025 & 4522/Del/2025) were against rejection orders for registration under Sections 80G(5) and 12AA(1)(ac)(iii) of the Act, respectively.
Held
The Tribunal allowed the withdrawal of the two duplicate appeals (4520 & 4523) and treated them as dismissed. For the remaining appeals (4521 & 4522), the Tribunal set aside the impugned orders and remanded the matters back to the CIT(Exemption) for fresh adjudication after considering the documents filed by the assessee.
Key Issues
Whether duplicate appeals were filed, and if the rejection of applications for registration under Sections 80G and 12AA was justified without considering all submitted documents.
Sections Cited
80G, 12AA, 80G(5), 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B”NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI SANJAY AWASTHI
सुनवाईक�तारीख/ Date of hearing: 17.12.2025 17.12.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
These are a batch of four appeals in which it was fairly pointed out by the Ld. AR that due to an oversight duplicate appeals have been filed each for the issues pertaining to section 80G of the Income Tax Act, 1961 (hereafter “the Act”) and u/s 12AA of the Act. The Ld. AR made a statement at the Bar that ITAs 4520/Del/2025 & 4523/Del/2025 may be allowed to be withdrawn.
1.1 A perusal of the four case records before us shows that indeed duplicate appeals have been filed pertaining to sections 80G & 12AA of the Act. Accordingly, we allow the withdrawal of appeals bearing under:- i. ii. 1.2 Since the appeals have been allowed to be withdrawn they are treated as dismissed.
The surviving two appeals [ITA 4521/Del/2025 & 4522/Del/2025] are being disposed of through this common order. ITA 4521/Del/2025 pertains to a rejection order on an application seeking registration u/s 80G(5) of the Act. ITA 4522/Del/2025 pertains to a rejection order dated 18.11.2024, denying the assessee’s application for registration u/s 12AA(1)(ac)(iii) of the Act. It is seen from both the impugned orders that while the application seeking registration u/s 12A(1)(ac)(iii) of the Act has been rejected on the ground that details as required vide questionnaire dated 23.09.2024 could not be filed fully, andas a consequence of this rejection the application for registration u/s 80G(5) of the Act was also rejected.
2.1 The aggrieved assessee has approached the ITAT challenging these actions of the Ld. CIT(E).
It was stated by the Ld. AR that the assessee had filed considerable details before the Ld. CIT(E) but the same were not at all considered. It was the prayer by the Ld. AR that the matter may be remanded back to the file of Ld. CIT(Exemption) for considering the documents available with the assessee.
3.1 The Ld. DR relied on the orders of the authorities below.
We have considered the submissions of Ld. AR/DR and have gone through the records before us. We find that the assessee had filed certain documents which have not been examined on the ground that the entire terms of questionnaire dated 23.09.2024 were not fulfilled. It is felt that in the interests of substantive justice, the assessee deserves another chance to present the facts before the Ld. CIT(Exemption).
Accordingly, we set aside the two impugned orders and remand these matters back to the file of the Ld. CIT(Exemption) for fresh adjudication, after providing adequate opportunity of being heard to the assessee.
In the result, the appeals 4520 and 4523 are dismissed, having been withdrawn. Appeals 4521 and 4522 are allowed for statistical purposes.
Order pronounced in the open court on 17.12.2025