Consumer Online Foundation vs Ward Exemption 1(3), Delhi

PER MADHUMITA ROY, J. M.:

Both the appeals filed by the assessee are directed against the orders both dated 19.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No. 10AD for registration under Section 12A(1)(ac)(ii) of the Act has been rejected. Consequently the approval under Section 80G also stood rejected.

The application for registration under Section 12A of the Act has been rejected particularly in the absence of irrevocable clause in the trust deed as the case made out by the revenue, but we also do not find any copy of the trust deed. No compliance, was found to have been made by the assessee before the Ld. CIT(A).

However, in order to prevent the miscarriage of justice, we would like to grant a further opportunity to the assessee to represent its case effectively before the Ld. CIT(E).

Thus, both these appeals are disposed of by setting aside the issues to the file of the Ld. CIT(E) for fresh adjudication of the same upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

Appeals preferred by the assessee are allowed for statistical purposes.