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Facts
The assessee appealed against the order of the CIT(Exemption) challenging the rejection of an application for approval under Section 12AB(1)(b)(ii)(B) of the Income Tax Act. This rejection was consequential to a prior decision regarding approval under Section 80G.
Held
The Tribunal noted that a co-ordinate bench had already remanded the Section 80G approval matter to the CIT(E). Therefore, the present appeal concerning the Section 12AB(1)(b)(ii)(B) application was also restored to the CIT(E) for a fresh decision.
Key Issues
Whether the rejection of application for approval under Section 12AB(1)(b)(ii)(B) is consequential to the order related to Section 80G approval and requires de-novo decision by the CIT(E).
Sections Cited
80G, 12AB(1)(b)(ii)(B)
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. CIT(Exemption) (‘Ld. CIT(E) for short), Delhi dated 27/03/2025.
The Ld. Counsel for the Appellant submitted that the Appeal of the Assessee challenging the rejection of approval u/s 80G of the Act has been disposed of vide order dated 18/07/2025 in wherein the Co-ordinate Bench of the Tribunal remanded the matter to the file of CIT(E) to decide the issues afresh.
Thus, sought for allowing the Appeal.
Per contra, the ld. Department's Representative relying on the order of the CIT(E), sought for allowing of the Appeal.
Heard and perused. In the present Appeal, the Assessee has challenged the rejection of application filed for approval u/s 12AB(1)(b)(ii)
(B) of the Income Tax Act, 1961 (‘Act’ for short). Since, the Tribunal has already restored the issue regarding approval u/s 80G of the Act to the file of CIT(E), the subject matter of present Appeal i.e. rejection of application u/s 12AB(1)(b)(ii) (B) of the Act being consequential, we restore the issue involved in the present Appeal to the file of CIT(E) with a direction to decide the Application de-novo in accordance with law after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.
In the result, the appeal of the Appellant is partly allowed for statistical purpose.