AI Structured Summary
Not yet generated for this judgment
Judgment
Per Renu Jauhri, Accountant Member:
The above captioned appeals are preferred by the assessee against the orders dated 26.09 .2025, passed by CIT(Exemptio n), Delhi, u/s 80G and 12AB(1)(b)(ii)( B) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
The assessees has raised following grounds of appe al:
ITA No. 6948/Del/2025
“1 . Ld. CIT (Exem pti on) Del hi is not justified i n law and facts and circumstanc es of t he cas e i n rej ecti ng applicatio n u/s 80G(5 ) (ii)(b)(B ).
2.Ld. CIT (Exemption) is er red i n law and fact and circumstances of the case in holdi ng that appl icant has not furnis hed complete reply of speci fic query and r eply so submitted is gene ral ki nd.
3.Assessee Tr ust is engaged i n busi ne ss of res earch and pr ovidi ng i nformati on and advise to the agric ulturist communi ty si nce long back. R esearch documents were also furnis hed before CIT (Ex emptio n).
ITA No. 6949/Del/2025
1.Ld. CIT (Exem pti on) Del hi is not justified i n law and facts and circumstanc es of t he cas e i n rej ecti ng applicatio n u/s 12AB(1 )(b)(ii )(B ).
2.Ld. CIT (Exemption) is er red i n law and fact and circumstances of the case in holdi ng that appl icant has not furnis hed complete reply of speci fic query and r eply so submitted is gene ral ki nd.
3.Assessee Tr ust is engaged i n busi ne ss of res earch and pr ovidi ng i nformati on and advise to the agric ulturist communi ty si nce long back. R esearch documents were also furnis hed before CIT (Ex emptio n).”
Since co mmo n facts are involved, both these appeals are being disposed off vide a common order and ITA No. 6949/Del/2025 is taken as the lead case .
The assessee filed applicatio n for registratio n u/ s 12A on 27.02.2025 in Fo rm 10AB. Ld. CIT(E) called for v arious details vide notice served on 24.02.2025 . Part compliances were made by the assessee. Thereafter ld. CIT(E) passed the order rejecting the assessee’s application o n 26.098.2025.
Aggrieved, the assessee is in appeal before the Tribunal. Before us, ld. AR has requested for remanding the matter back to ld. CIT(E) for giving opportunity to the assessee to furnish requisite details.
We have heard the r ival submissio ns and perused the material on re cord. Ld. DR has also no t objected to the request for remand back made by ld. AR. Accordingly, in the interest of justice, we restore the matter to ld. CIT(E) for fresh consideration and decision on mer its after giving due opportunity to the assessee. In the result, appeal of the assessee is allowed for statistical purposes.
Since, facts and circumstances are similar, ITA No. 6948/Del/2025 pertaining to reje ctio n of approval u/s 80G is also being restored to ld . CIT(E) for fresh decision on merits after giv ing due opportunity to the assessee.
In the result, both the appeals of the assessee are allowed for statistical pur poses.