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Judgment
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :
These two captioned appeals have been filed by the assessee against the order of the learned Commissioner of Income Tax (Exemption)-Delhi [‘CIT(A)’ in short] dated 23.09.2025 under Clause (ii)(b)(B) of second proviso to section 80G(5) of Income-tax Act, 1961.
Since the above captioned appeals were heard together and the facts in issues are identical, all these appeals are being disposed of by this common order for the sake of convenience and brevity.
ITA No.7940/Del/2025 :
The ground raised by the assessee are as under :
1.“The ld. CIT(E) has erred in rejecting the application for registration both u/s 12A and 80G of the Act which is arbitrary, unjustified, against the provision of law as well as against the concept of natural justice and equity.”
Briefly stated the facts of the case are that the assessee filed applications on 25.01.2025 in Form 10AB for approval u/s 12A(1)(ac)(ii) and u/s 80G of the Act. The ld. CIT (Exemption) issued notices and asked to furnish several documents to which the assessee filed its reply by furnishing the documents as called for. Ultimately, the CIT (Exemption) rejected the registration applications vide order u/s 12A and 80G. The assessee is aggrieved and has come in appeal before us.
The ld AR contested the order of the CIT(E) while the ld. DR relied upon the orders of the ld. CIT(E).
We have given a thoughtful consideration to the order of the CIT (Exemption). We find that the ld. CIT(E) has cryptically passed an order in absence of any response from the assessee on the ground that genuineness of activities of the assessee is not established. We find that the CIT(E) has reached his conclusion without examining the objectives of the Trust. We are therefore, of the considered view that the ld. CIT(A) should accord adequate opportunities of being heard to the assessee. Accordingly, in the interest of justice and fair play, we restore the issues to the file of the ld. CIT(E) for a fresh adjudication. The assessee is directed to furnish the necessary documents for verification and the ld. CIT(E) is directed to examine the same and decide the issue of registration u/s 12A and 80G after affording reasonable and sufficient opportunities of being heard to the assessee. The grounds are allowed for statistical purposes.
In the result, both appeals of assessee in ITA Nos. 7940 & 7947/DEL/2025 are allowed for statistical purposes.