AIIMS DELHI DERMATOLOGY,NEW DELHI vs. CIT EXEMPTION , DELHI

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ITA 3353/DEL/2025Status: DisposedITAT Delhi22 September 2025AY 2025-26Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee failed to provide required details to the Ld. CIT(E) to establish the genuineness of its charitable activities. However, to ensure natural justice, one more opportunity is granted.

What were the facts?

The assessee filed an application for registration/approval under Section 12A(ac)(iii) and 80G(5)(iii) of the Income Tax Act, 1961. The Ld. CIT(E) rejected the applications, stating that the assessee failed to provide necessary details to substantiate the genuineness of its activities.

What were the issues?

Whether the assessee had substantiated the genuineness of its charitable activities, and if not, whether a further opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB(1)(ii)(b),Section 12A(1)(ac)(iii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL

For Respondent: Ms. Sita Srivastava, CIT- DR
Hearing: 22/09/2025Pronounced: 22/09/2025
1.

& 3353/Del/2025 AIIMS Delhi Dermatology vs. CIT(E) 2. From the perusal of the orders, it is seen that the assessee has filed Form 10B for granting registration u/s 12AB(1)(ii)(b) of the Act. It is further seen that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ii)(b) as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has failed to substantiate the genuineness of its activity.

3.

Before us, none appeared on behalf of the assessee and Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

4.

We have considered the submissions of ld. CIT DR. From the perusal of the order of Ld. CIT(E), it is seen that Ld. CIT(E) asked the assessee to file details to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12A(1)(ac)(iii) of the Act.

5.

Under these facts and circumstances of the case and in the interest of natural justice one more opportunity is provided to assessee to file all the details as asked by ld. CIT(A) to establish the genuineness of the activities carried out for charitable objects. Accordingly, matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions appeal of the assessee is allowed for statistical purposes.

& 3353/Del/2025 AIIMS Delhi Dermatology vs. CIT(E) 6. The application filed by the assessee for registration u/s 80G was also rejected for the reason that registration us/ 12A was not granted. As we have already remanded the assessee’s appeal for registration u/s 12A to the file of ld. CIT(E) thus, the issue of registration u/s 80G is also restored back to the file of CIT(E) with the same directions.

7.

In the result, both appeals of the assessee in ITA 3352/Del/2025 and 3353/Del/2025 for AY 2025-26 are allowed for statistical purposes.

Order pronounced in the open Court on 22.09.2025.

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