Investcare Edu Foundation vs CIT(Exemption)1(1)

PER RAMIT KOCHAR, AM:

These two appeals are filed by the assessee against two separate order(s) of Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) both dated 09.12.2025( DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1083465579(1) and ITBA/EXM/F/EXM45/2025-26/1083465876(1)) rejecting both the applications filed by the assessee firstly for seeking registration u/s 12A(1)(c)(iii) and secondly for approval u/s 80G respectively of the Income Tax Act, 1961 (“the Act” in short).

Brief facts of the case are that assessee has filed an application dated 18.06.2025 in Form No.10AB for registration u/s 12A (1)(ac)(iii) of the 1961 Act , as well an separate application dated 18.06.2025 in Form No. 10AB for grant of approval u/s. 80G(5)(iii) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued separate questionnaire’s dated 08.07.2025 to the assessee with the request to furnishing certain details ,document and/or clarification in support of the claim of the registration u/s 12A(1)(ac)(iii) of the Act , and secondly for grant of approval u/s 80G. The assessee filed part replies wrt questionnaire(s) issued by ld. CIT(E).The ld. CIT(E) granted three more opportunities to the assesse wrt both the aforesaid applications, but there were again part replies filed by the assessee. Thereafter, final opportunity was given by ld. CIT(E) , but there was no response from the assessee. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 09.12.2025. Thus, the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 09.12.2025 rejected the application of the assessee for seeking registration u/s 12A(1)(ac)(iii) of the 1961 Act , and secondly vide order passed in Form No. 10AD u/s 80G(5)(ii)(b)(B) rejected the application of the assessee for seeking approval u/s 80G of the 1961 Act, with five observations as are recorded in page 3-5 of the order(s) rejecting assessee’s application

Aggrieved, the assessee has filed two separate appeals before the Tribunal i.e. separate appeals wrt rejection of both the aforesaid applications. The Ld. Counsel for the assessee at the outset submitted that ld. CIT(E) did not give proper and adequate opportunity of being heard to the assessee . It was submitted that the ld. CIT(E) committed mistake in understanding the entire matter , and there are perversity in the order of ld. CIT(E). The ld. Counsel for the assessee has now filed before ITAT written synopsis rebutting the allegations of ld. CIT(E) point by point. Paper book has been filed by the assessee before ITAT containing 405 pages. The same are placed on record in file. Copies of written synopsis as well paper book were also furnished by the assessee to the ld. CIT-DR. It was prayed that one more opportunity be granted to the assessee, and the assessee will rebut all the allegations of department with cogent documents/evidences to substantiate its stand.

We have considered rival contentions and perused the materials available on record, which are culled out in preceding para’s of this order and are not repeated again. The assessee has filed two separate application with ld. CIT(E) for grant of registration u/s 12A(1)(ac)(iii) dated 18.06.2025 , and secondly application dated 18.06.2025 for approval u/s 80G. The ld. CIT(E) issued separate notices along with questionnaire(s) seeking details from the assessee with respect to its two aforesaid applications . The assessee filed part reply/response to the said notices before ld. CIT(E). Thereafter, to further notices, the assessee again filed part replies before ld. CIT(E). The assessee did not responded to the final notice issued by ld. CIT(E). The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 09.12.2025 . There were five allegations made by ld. CIT(E) while dismissing the applications of the assessee. The said allegations are recorded in the orders of rejection. The assessee has now filed point by point rebuttal of all the allegations levied by ld. CIT(E) . The assessee has filed paper book containing 405 pages along with written synopsis to rebut allegation of the Revenue. The copies were handed over to ld. CIT-DR. These documents/evidences/contentions as now made by the assessee need verification and enquiry on merits. Keeping in view facts and circumstances of the case and in the interest of justice and fairness to both parties, we are of the considered view that end of the justice will be met to send back the matter back to the file of the ld. CIT(E) for denovo determination of both the applications of the assessee firstly application dated 18.06.2025 filed for seeking registration u/s 12A(1)(ac)(iii) and secondly application dated 18.06.2025 filed by the assessee for seeking approval u/s 80G of the 1961 Act. We clarify that we have not commented on the merits of the issues in both the appeal(s), and the ld. CIT(E) shall pass orders on merits in accordance with law unhindered by any of our observations in this common order, after affording opportunity of being heard to the assessee. The assessee is directed to co-operate in the set aside remand proceedings to be conducted by the ld. CIT(E), otherwise the ld.CIT(E) shall be free to pass orders in accordance with law on merits. All the contentions are kept open. The orders of the ld. CIT(E) , both dated 09.12.2025 are set aside and the matter is restored to the file of the ld. CIT(E) for denovo determination of the aforesaid applications on merits in accordance with law after giving opportunity to the assessee. Evidences/ contentions/documents filed by the assessee before the ld. CIT(E) shall be admitted by the ld. CIT(E) and shall be decided on merits in accordance with law. Both the appeals of the assessee are allowed for statistical purposes. We order accordingly.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.