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Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeal by the assessee is directed against the order dated 25.03 .2026 of ld. CIT(Exemptions), Delhi where in the application date d 30.09.2025 in Form 10 AB for approval u/s 80G(5)(ii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected on the ground that there is specific violatio n as per clause (G) to explanation sub-section 4 of 12AB of the Act by the Appellant.
Aggrieved by the said rejection order, the appellant has filed appeal before the Tribunal and raised the following grounds of appeal:
“1 . That the impugned order passed by the l earned C IT (Exempti on), Del hi rej ecti ng the application for appro val u/s 80G(5) of the IT Act, 1961 is bad in law and on facts and is li able to be quas hed.
2.That t he l ear ned CIT (Exemption) erred in holdi ng tha t the Appella nt had not obtai ne d r egistrati on u/s 1 2A of the IT Act , 1961 pri or to 01.04.2021, whe reas t he Appellant was duly granted registr ation u/s 12A OR 12AA of t he IT Act, 1961 vide orde r dated 26.03.2014 effect ive from Ass essment Y ear 2014-15 onwards.
3.That the learned CIT (Exemption) failed to appr eciate that the registrati on grant ed on 28.05.2021 u/s 12AB of the IT Act, 1961 was merely a conti nuation/mi gration of t he already existing registr ati on u/s 12A OR 12AA of the IT Act, 19 61 purs uant to the amended statut ory sc heme .
4.That the l earned CIT (Exempti on) e rred i n i nvo ki ng claus e (g) of the Explanati on to s ection 12AB (4 ) of t he IT Act, 1961 despite there bei ng no specified violation committ ed by the Appellant.
5.That the impugne d order has been pass ed on an incorrect assumption of facts and without pr oper appr eciati on of the d ocumentary evide nce alr eady availabl e on reco rd.
6.That t he le arned CIT (Exempti on) ought t o have granted appr oval u/s 80G (5 ) of the IT Act, 1961 as t he Appellant satisfies all statutory conditio ns pr escri bed under the IT Act, 1961.
7 That the r ejection of the application u/s 80G (5 ) IT Act, 1961 is arbitrar y, unj ustifi ed and cont rary t o t he provisions of law. ”
At the time of hear ing, no one appeared for the applicant/assessee.
We have heard the ld. DR who has supported the order of the ld. CIT(E) and prayed for dismissal of the appeal.
We have considered the submissions and noticed that the appellant has filed the copy of order dated 22.06.2026 in ITA No. 5750/Del/2026 in its own case wherein rejection in Form 10AB for registration u/s 12A of the Act vide order even dated 25.03.2026 by the ld. CIT(E), the ld. Co-ordinate Bench of this Tribunal has se t aside the order of the ld. C IT(E) by remanding the matter back to his file for de novo adjudication after allowing an opportunity of being heard to the asse ssee and further that the assessee will file the required documents before the ld. CIT(E) for his examination.
As is evident from the grounds raised before us, the appellant has claimed that the application for registration u/s 80G has been wrongly rejected on the premise that the applicant did no t obtain regular registration u/s 12A prior to 01.04.2021. It is claimed in the ground of appe al before this Tribunal that the ld. C IT(E) failed to appreciate that the registration granted on 28.05 .2021 u/s 12AB o f the Act was merely a co ntinuatio n/migration of the already existing registration u/s 12A of the Act, pursuant to the amended statutory scheme. T his claim o f the asse ssee d oes no t find mentioned/adjudicated by the ld. CIT(E) while passing the impugned order, extracted below as under:
“The applicant has filed an appli cation dat ed 30.09.2 025 in Form 10AB for approval u/s 80G(5)(ii) of the Inco me Tax Act, 1961. The applicant was issued noti ces dated 13.12.2025 wit h a request to fur nish cert ain details/d ocume nts/clarifi catio ns i n support of its r equest for appr oval u/s 8 0G(5 )(ii) o f t he Income T ax Act, 1961. The applicant has filed its s ubmissio n on 04.03.2026.
2.On perusal of submissio ns file d by t he applicant attac hed wi th Form No. 10AB, it is found that t he applicant tr us t was i nc orpor ated / registered on 11.04.2012 and did not obtain r egular re gist ration u/s 12A prior to 01.04.2021. However, the applicant has obtai ned regul ar r egistrati on u/s 12A from CPC vide order dated 28.05. 2021 havi ng URN ‘AABTC3912AE20214’ for t he pe riod from A.Y. 2022-23 to A.Y. 2026-27 wit hout having any order of r egistratio n u/s 12A prior to 01.04.2021. This is a speci fi ed vi olation as per cla use (g) to Expla nati on to sub secti on (4 ) of 12AB of IT Act.
3.Mo reover, as the application filed i n Form 10AB for grant of appro val u/s 80G(5 )(ii) of Inc ome Tax Act, 1961 is bei ng rej ect ed by issui ng separ ate order , theref ore, the appl ication filed in Form 10AB f or grant of appr oval under cl ause (ii) of fi rs t proviso to sub-s ection (5 ) of section 80 G of t he Inco me Tax Act, 1961 is also rej ected .”
In this factual matrix, we are o f the co nsidered opinion, since the applicatio n in Form 10AB for registration under section 12A of the Act is pending consideratio n for de novo adjudicatio n before the ld. CIT(E), the ends of justice requires that in view of the ground raised in the appeal before us, the matter needs to be re-adjudicate d by the ld. CIT(E) after giving effective opportunity of hearing to the Applicant. Accordingly, the impugned order is set aside by remitting the matter to the file o f the ld. C IT(E) for deciding the application de novo, after considering the submission/claim of the assessee with regard to valid registration u/s 12A of the Act. The assessee/appellant is also directed to make the necessary submissio ns/ detailed material before the ld. CIT(E) within the period of 60 days of this order.
In the result, the appeal o f the assessee is allo wed for statistical purposes.