INDEPENDENT ENERGY POLICY INSTITUTE,NEW DELHI vs. CIT (E), NEW DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CIT(Exemptions) did not specifically point out what information was lacking and should have provided a clear opportunity for the assessee to explain. Therefore, the order of the CIT(Exemptions) was set aside.
What were the facts?
The assessee's appeal concerns the denial of registration under Section 12A of the Income Tax Act by the CIT(Exemptions). The CIT(Exemptions) denied registration based on the assessee's alleged failure to provide detailed information required by notices.
What were the issues?
Whether the CIT(Exemptions) erred in denying registration under Section 12A without providing a specific opportunity to the assessee to furnish required details.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH
सुनवाईक�तारीख/ Date of hearing: 25.08.2025 29.08.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld. CIT(Exemptions) in denying registration u/s 12A of the Act.
Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(Exemptions) denied registration u/s 12A observing that the assessee has failed to file detailed information required by the notices referred to in the order, in support of genuineness of the activities carried on. Ld. Counsel for the assessee referring to page 59 of the Paper Book which is the copy of notice dated 13.09.2024 issued by the Ld. CIT(Exemptions), submitted that the assessee has furnished all the necessary information as per the show-cause notice issued by the Ld. CIT(Appeals).
Ld. Counsel for the assessee further submitted that subsequently one more notice dated 08.01.2025 was also issued by the Ld. CIT(Exemptions) which is placed at page 66 of Paper Book to which the assessee also replied which is placed at page 68 onwards.
The Ld. Counsel submits that the assessee has furnished all the information required by the Ld. CIT(Exemptions) and therefore there is no justification in denying registration without further giving any opportunity to the assessee to explain about the details required by the Ld. CIT(Exemptions).
Heard rival submissions, perused the order of the Ld. CIT(Exemptions). On perusal of the order of Ld. CIT(Exemptions), we noticed that the registration u/s 12A was denied to the assessee observing that assessee has failed to file details/information required by the notices referred to above. As a matter of fact the Paper Book furnished before us suggests that the assessee has furnished all the details as required by the Ld. CIT(Exemptions). The Ld. CIT(Exemptions) in his order did not specifically pointed out what 2 information was lacking from the side of the assessee. If the Ld. CIT(Exemptions) is of the opinion that the assessee has not furnished requisite details he could have specifically pointed out what details were missing and required by him by giving an opportunity to the assessee to explain about the queries. Therefore, in the interest of justice, we set aside this order of the Ld. CIT(Exemptions) and restore this appeal to the file of Ld. CIT(Exemptions) who shall consider the issue afresh after providing adequate opportunity of being heard to the assessee and the evidences on record.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 29.08.2025
More judgments on Section 12A
- Desire Foundation, Jaipur vs Income Tax Officer, JaipurITA 1646/JPR/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Sanskardham Nandan, Mehsana vs CIT(Exemption), AhmedabadITA 2980/AHD/2026[2025-26]Status: Disposed16 Oct 2026AY 2025-26
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 777/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Global University Foundation, Hyderabad vs CIT(Exemption), HyderabadITA 776/HYD/2026[2026-27]Status: Disposed16 Oct 2026AY 2026-27
- Shiva Shiksha Samiti, Deendayal Puram, Up… vs Income-Tax Officer, Ward-Exemption, Agra…ITA 415/AGR/2026[2017-18]Status: Disposed15 Oct 2026AY 2017-18
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