SUBHASH GULATI FOUNDATION,NEW DELHI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, DELHI, NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI BRAJESH KUMAR SINGH
PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, New Delhi (‘Ld. CIT(E)’ for short) dated 20/03/2025 wherein the application filed by the Assessee for grant of registration u/s 12AB and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected.
The Ld. Counsel for the Assessee submitted that the orders impugned have been passed ex-parte, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing opportunity to the appellant to produce further documents and submissions the orders impugned has been passed without 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to substantiate the claim in support of the applications filed before the authority below, therefore, the applications have been rightly rejected which requires no interference at the hands of the Tribunal. Thus, relying on the orders of the Lower Authority, sought for dismissal of the Appeals.
We have heard the Ld. Departmental Representative and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application on the ground that the applicant has failed to file documentary evidences to substantiate the claim of the Appellant. Considering the fact that the Assessee is claimed to be conducting charitable activities, the Ld. Date:- 28 .11.2025 R.N, Sr.P.S*