SAJAG SARTHAK FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 20.06.2025
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].

ITA Nos. 5182 & 5183/DEL/2025
The assessee filed an application dated 07.12.2024 in Form 10AB for grant of approval u/s 12AB of the Income Tax Act, 1961. The assessee also filed an application dated 10.12.2024 in Form 10AB for grant of approval u/s 80G of the Income Tax Act, 1961. The applicant was issued questionnaire to furnish certain details/documents/clarifications in support of its claim of approval u/s 12AB and 80G of the Act. However, there was no response from the side of the assessee. The CIT(E) therefore, rejected both the application filed in Form 10AB seeking for grant of approval u/s 12AB and u/s 80G of the Act.
5. The assessee is aggrieved and has come in appeal before us. The ld AR of the assessee stated that due to family exigencies, certain information could not be submitted. In absence of the information, the ld. CIT(E) passed order rejecting the registration. The assessee has filed relevant documents before us.

ITA Nos. 5182 & 5183/DEL/2025
8. In the result, both appeals of assessee in ITA No. 5182 /DEL/2025
and ITA No. 5183/DEL/2025 are allowed for statistical purposes.
The order is pronounced in the open court on 03.10.2025. [MAHAVIR SINGH]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 10th OCTOBER, 2025. ITA Nos. 5182 & 5183/DEL/2025
VL/