UNNAT BHARAT SOCIAL WELFARE SOCIETY,SHAKARPUR vs. CIT(EXEMPTION), DELHI

The captioned appeals, filed by the assessee, are directed against separate orders, both dated 29.08.2025 passed by the Commissioner of Income Tax (Exemption), Delhi under Section 12AB(1)(b)(ii)(B) & under clause (ii)(b)(B) of second proviso to section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for Assessment Year 2024-25. Both the appeals were heard together and are being disposed of by a common order for the sake of convenience.

Facts of the case are that the assessee filed separate applications on 02.02.2024 in Form 10AB for registration under Section 12A(1)(ac)(iii) and grant of approval under Section 80G of the Act. The CIT(E) observing that in response to questionnaire issued, the assessee failed to submit the requisite details of donation, detail of income/ financials for last three years, copy of bank account, undertaking w.r.t. to 1st proviso to section 2(15), declaration w.r.t. Section 13(1)(c), details of FCRA etc., rejected the applications

Having considered the submissions made on behalf of the parties and perusing the entire materials available on record we are of the considered opinion that to be fair to both the parties and in order to provide further opportunity to the assessee to effectively represent its case these appeals are disposed of by remitting the matter back to the file of Ld. CIT(E) for fresh adjudication by granting an opportunity of being heard to the assessee and upon considering the evidence on record or evidences as per requirement of the authorities below and 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.