AI Structured Summary
Not yet generated for this judgment
Judgment
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 25.11.2025( DIN& Notice No. ITBA/EXM/F/EXM45/2025-26/1082966265(1) and ITBA/EXM/F/EXM45/2025-26/1082966321(1)) rejecting both the applications filed by the assessee , firstly for seeking registration u/s 12A(1)(c)(ii) 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 13.08.2025 in Form No.10AB for registration u/s 12A (1)(ac)(ii) of the 1961 Act as well an separate application dated 14.08.2025 in Form No. 10AB for grant of approval u/s. 80G of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued separate questionnaire’s both dated 15.09.2025 to the assessee with the request to furnishing of certain details , document and/or clarification in support of the claim of the registration u/s 12A(1)(ac)(ii) of the Act and secondly for grant of approval u/s 80G. In response to aforesaid questionnaire , the assessee did not file replies before ld. CIT(E). The ld. CIT(E) provided further two more opportunities to the assessee to comply, but the assessee did not comply with the notices. Since , the assessee did not comply with the questionnaire’s/ notices issued by ld. CIT(E), the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 25.11.2025 rejected the application of the assessee for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act , and secondly vide separate order dated 25.11.2025 passed in Form No. 10AD u/s 80G(5)(iii)(b)(B) rejected the application of the assessee for seeking approval u/s 80G of the 1961 Act.
Aggrieved, the assessee has filed two separate appeals before the Tribunal. The Ld. Counsel for the assessee at the outset submitted that the notices issued by ld. CIT(E) were not received by the assessee. As an evidence, the assessee has filed copies of extract of emails received and it was submitted no email was received from ld. CIT(E). The assessee has also filed copy of Trust Deed, which is placed on record in file. It was submitted that principles of natural justice are breached. It was prayed that one more opportunity be granted to the assessee, and the matter can be restored to the file of ld. CIT(E) for fresh determination of both the applications filed by the assessee on merits in accordance with law. It was submitted if one more opportunity is granted, the assessee will comply with the directions of ld. CIT(E).
The ld. CIT-DR submitted that the assessee has to update its email Id with the departmental portal , but fairly submitted that matter can be restored back to the file of ld. CIT(E) for denovo determination of the assessee’s applications on merits in accordance with law.
The ld. Counsel for the assessee submitted that the assessee now updated the profile of the assessee in Income Tax data base, and now the notices/orders are duly being received.
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. 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 applications of the assessee firstly application dated 13.08.2025 filed for seeking registration u/s 12A(1)(ac)(ii) and secondly application dated 14.08.2025 for seeking approval u/s 80G of the 1961 Act , as in our view principles of natural justice are breached and prejudice is caused to the assessee with the ex-parte dismissal of the aforesaid applications filed by the assesseee. Thus, we set aside both the orders of ld. CIT(E) both dated 25.11.2025 , and the issues arising in these two appeals before us for adjudication are restored back to the file of ld. CIT(E) for denovo determination of separate applications of the assessee dated 13.08.2025 in Form No. 10AB for grant of registration u/s 12A(1)(ac)(ii) and secondly application dated 14.08.2025 for grant of approval u/s 80G. 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, after affording opportunity of being heard to the assessee. The assessee is directed to cooperate 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, and we once again clarify that we have not commented on the merits of issue’s arising in these two appeals, and ld. CIT(E) shall pass orders uninfluenced by any of our observations in this common order. Both the orders of the ld. CIT(E) , both dated 25.11.2025 are set aside and the matter is restored to the file of the ld. CIT(E) for denovo determination on merits in accordance with law after giving opportunity of being heard to the assessee. Evidences/ contentions 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. 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.