KRISH FOUNDATION,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRAITA No. 5438/Del/2024
PER YOGESH KUMAR, U.S. JM: These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 27/09/2024, wherein the applications filed by the Assessee for grant of registration u/s 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961 ('Act' for short) have been rejected.
The Ld. Counsel for the Assessee submitted that the orders impugned rejecting the applications have been passed erroneously, wherein Ld. CIT(E)has not verified the documents produced by the Appellant and without providing sufficient opportunity to the appellant to produce further documents and submissions, the orders impugned has been passed. Thus, sought for allowing the Appeals. 3. The Ld. Department's Representative vehemently submitted that the appellant has failed to reply to the query raised by the Ld. CIT(E) and applicant could not establish that the expenditures incurred by the Appellant for charitable purpose, 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 both the parties and perused the material available on record. The Ld. CIT(E) issued notice dated 16/04/2024 Date:- 26 .11.2025 R.N, Sr.P.S*