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Judgment
PER MANISH AGARWAL, AM:
These two appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] both dated 04.08.2025 rejecting the approval/registration sought u/s 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
From the perusal of order, it is seen that the Ld. CIT(E) has denied the registration u/s 12AB(1) (ac) (iii) and 80G(5) of the Act as the assessee has failed to provide the details and sought time to filed the same and thus, the Ld. CIT(E) was of the opinion that the assessee has nothing to file to substantiate the genuineness of its activity.
Before us, Ld. AR for the assessee stated that though the details could not be filed before the ld. CIT(E) however, one more opportunity is allowed, all the details will be filed to establish the genuineness of the charitable activities of the assessee society. He prayed accordingly.
Per contra, Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.
We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details of bills and vouchers of the expenses incurred on charitable activities to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12AB(1) (ac) (iii) and 80G(5) of the Act.
Under these facts and circumstances of the case and in the interest of justice, one more opportunity is granted to assessee and the 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, both the appeals of the assessee are allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.