KIRAN DEVI MEMORIAL FOUNDATION,DELHI vs. CIT(EXEMPTION), DELHI, DELHI

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ITA 4316/DEL/2025Status: DisposedITAT Delhi27 November 2025AY 2025-2026Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's failure to provide details but, in the interest of justice, granted one more opportunity. The matter was restored to the CIT(E) for fresh adjudication, with directions for the assessee to provide necessary evidence.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting its application for registration under Section 80G(5) of the Income Tax Act, 1961. The CIT(E) denied registration because the assessee failed to provide requisite details to substantiate the genuineness of its charitable activities.

What were the issues?

Whether the CIT(E) was justified in denying registration under Section 80G(5) due to non-submission of details, and whether the assessee should be granted another opportunity to provide the required information.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

For Appellant: Shri Rohit Kapoor, CA
For Respondent: Shri Jitender Singh, CIT- DR
Hearing: 24.11.2025

O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 26.06.2025 rejecting the approval/registration sought u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).

2.

From the perusal of order, it is seen that the Ld. CIT(E) has denied the registration u/s 80G(5) of the Act as the assessee has failed to provide the requisite details and sought time to filed the same and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to substantiate the genuineness of its activity. Ld. AR requested that if one more opportunity is provided, necessary compliance would be made before the ld. CIT(E). He prayed accordingly.

3.

Per contra, Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

4.

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 u/s 80G(5) of the Act.

5.

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, the appeal of the assessee is allowed for statistical purposes.

6.

In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 27.11.2025.

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