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Judgment
This appeal by the assessee is directed against the order of learned CIT(Exemption), Delhi dated 23rd March, 2026 whereby the application of the assessee for registration under Section 80G of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected.
We have heard the arguments of both the sides and perused the material placed before us. It is observed that the assessee is a charitable society and had applied for registration under Section 80G of the Act in Form 10AB before the learned CIT(Exemption), who rejected the same on the ground that one of the activities carried out by the assessee is religious in nature. The learned Counsel for the assessee contended before us that no opportunity of being heard was granted to the assessee to explain its case before him. Therefore, in the interest of justice, we remand the matter to the file of learned CIT(Exemption) with the directions to properly verify the genuineness of the activities of the assessee. At the same time, assessee is also directed to file all the relevant details in order to justify the charitable nature of activities carried out by it.
In the result appeal filed by the assessee is partly allowed for statistical purposes.