GANDHI MANDELA FOUNDATION,BADARPUR,SOUTH DELHI vs. CIT EXEMPTION, CIVIC CENTER

Date of hearing: 04/11/2025 Date of Pronouncement: 19/11/2025 ORDER PER SUDHIR KUMAR, JM:

This appeal by the assessee is directed against the order of Commissioner of Income Tax Appeal (Exemption), Delhi [hereinafter referred to as “Ld. CIT(E)”], vide order dated 31.12.2024 pertaining to A.Y. 2024-25.

1. That on the facts and circumstances of the case, the Ld. CIT(E) has erred in facts and in law cancelling the provisional registration under clause (iv) of sub-section (5) of section 80G of the Income Tax Act, 1961 vide its order dated 31.12.2024;

2. That on the facts and circumstances of the case, the CIT(E) has erred in facts and in law, in not considering that the assessee is strictly engaged in charitable activities and hence there was no reason for cancelling the provisional registration and not granting the regular registration u/s. 80G(5)(iii) of the Income Tax Act, 1961 in respect of such activities;

3. That the CIT(E) has erred in law in acting in a haste and hurried manner, rather than giving a proper show cause notice of hearing to the assessee to explain its case and justify its stand while cancelling the provisional registration and not granting the regular registration U/s. 80G(5)(iii) of the Income Tax Act, 1961.

3. The brief facts of the case are that ld. CIT (E) has rejected the application for exemption u/s 80G of the Income-tax Act, 1961 (for short ‘the Act’) without giving any opportunity of being heard to the assessee and is against the principles of natural justice. Accordingly, assessee prayed that this issue may be remitted back to the ld. CIT(E) with the prayer to give an opportunity of being heard to the assessee.