SHRI BHAGWAN RISHABDEV CHARITABLE TRUST,DELHI vs. ITO , TRUST WARD(EXEMPTIONS)-2(1), DELHI

PER NAVEEN CHANDRA, A.M:-

Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 27.09.2023
rejecting the application for grant of registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 [the Act, for short] and renewal of registration u/s 12A of the Act respectively.

ITA No. 286 & 287/DEL/2025
5. At the very outset, the ld. counsel for the assessee submitted that the ld. CIT(E) has rejected the application for grant of registration u/s 12A(1)ac(iii) of the Income-tax Act, 1961 [the Act, for short] as the assessee has failed to file complete details, information and documents required by the notices to verify the genuineness of the activities of the trust.
6. The assessee also filed Form 10AB and applied for registration u/s 12A(1)(ac)(iii) 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.

ITA No. 286 & 287/DEL/2025
8. The assessee is aggrieved and has come in appeal before us and submitted that the ld. CIT(E) did not consider the reply of the assessee nor its annexures and passed order. The ld. CIT(A) was not right in rejecting the applications of the assessee for registration 12AB(1)(b)(ii) and application for renewal u/s 12A of the Act.
9. Per contra, the ld. DR relied upon the orders of the ld. CIT(E).
10. We have given a thoughtful consideration to the order of the CIT
(Exemption). We find that the assessee has filed several documents and evidences before us, which were filed by the assessee before the CIT(E), to establish the genuineness of the activities of the trust. The rejection of grant of registration by ld. CIT(A) and renewal of registration is not justified as the ld. CIT(E) has not given adequate opportunity of being heard to the assessee which is apparent from the record. Accordingly, in the interest of justice and fair play, we restore the issues to the file of the ld. CIT(E). The assessee is directed to furnish the necessary documents for verification and the ld. CIT(E) is directed to examine the same and decide the issues as per the provisions of law after affording reasonable and sufficient opportunity of being heard to the assessee.

ITA No. 286 & 287/DEL/2025
11. In the result, appeals of assessee in ITA Nos. 286 and 287/DEL/2025
are allowed for statistical purposes.
The order is pronounced in the open court on 04.09.2025. [MADHUMITA ROY]

[NAVEEN CHANDRA]
JUDICIAL MEMBER

ACCOUNTANT MEMBER

Dated: 18th September, 2025. VL/