KISHWARNA CHARITABLE TRUST,GREATER KAILASH PART I vs. CIT(EXEMPTION), SHRI PRAKASH DUBEY, CIVIC CENTRE, MINTO ROAD

Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 26.06.2025 rejecting the application for registration u/s 12AB(1)(b)(ii)(B) and u/s 80G of the Income-tax Act, 1961 [the Act, for short]. were heard together are disposed of by this common order for the sake of convenience and brevity. None appeared on behalf of the assessee.

Briefly stated the facts of the case are that the assessee filed Form 10AB and applied for registration u/s 12AB(1)(b)(ii) and registration u/s 80G(5)(ii)(b)(B) of the Act. The ld. CIT (Exemption) issued notices and asked to furnish several documents to which the assessee filed its reply by furnishing the documents as called for. Ultimately, the CIT (Exemption) rejected the registration applications vide order u/s 12A and 80G.

The assessee is aggrieved and has come in appeal before us. With the assistance of the ld DR, we find that the ld. CIT(E) has cryptically brushed aside the reply of the assessee and passed order without examining the objectives of the Trust. We are therefore, of the considered view that the ld. CIT(A) was not justified in rejecting the applications of the assessee for registration 12AB(1)(b)(ii) and u/s 80G of the Act on the ground that the assessee could not file the revised MoUs with the NGOs to whom the assessee has provided its premises for charitable activities.

The ld. DR relied upon the orders of the ld. CIT(E).

In the result, both appeals of assessee in ITA No. 4998/DEL/2025