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Judgment
ORDER
PER YOGESH KUMAR, U.S. JM:
These two appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Exemption)-, Delhi (‘Ld. CIT(E)’ for short) dated 27/11/2025, wherein the applications filed for grant of registration under Section 12A(1)(ac)(ii) Income Tax Act, 1961 ('Act' for short) and under Section 80G of the Act have been rejected.
The Ld. Counsel for the Appellant submitted that the orders impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity to produce all the documents in support of its claim, thus sought for allowing the Appeals.
Per contra, the Ld. Department's Representative submitted that the order impugned has been passed by the Ld. CIT(E) finding that the Assessee has not carried out any substantial charitable activities in the given period and only nominal expenses has been done by the appellant and the Assessee has also failed to submit sale deed/title documents, registered agreement and evidence of ownership or possession of land. Further no asset has been shown in the balance sheet for F.Y 2023-24 and F.Y 2024-25. Further submitted that as the Appellant has failed to file details/explanation in support of genuineness of the activity, charitable objects, commencement of activities and also failed to comply with the basic conditions prescribed for the registration under Section 12AB of the Act. Thus submitted that the orders impugned have been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeals.
We have heard the parties and perused the material available on record. It can be seen from the orders impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellants. In order to provide an opportunity to the Appellant to substantiate its claim to the satisfaction of the Ld. CIT(E), we set aside the impugned orders and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.
In the result, the appeals of the Appellant are partly allowed for statistical purpose.