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Judgment
PER S. RIFAUR RAHMAN, AM :
The assessee has filed appeals against the order of the Learned Commissioner of Income-tax (Exemptions) [“Ld. CIT(E)”, for short] dated 15.03.2026 under section 12AB and 80G of the Income-tax Act, 1961 (for short ‘the Act’).
At the time of hearing, ld. AR submitted that the Assessee Trust has applied for the provisional registration u/s 80G which was rejected by the Ld CIT (E) on 27.09.2024. He further submitted that the Trust preferred an appeal before the ITAT vide ITA No.5147/DEL/2024 and ITAT pleased to pass an order favouring the Assesses Trust to remand back the matter to Ld CIT (E) vide Order dated 27.02.2025. Further he submitted that it is worthwhile to mention here that the Assessee trust has filed an application for restoration in compliance to the order of ITAT in March 2025 and already submitted all the replies to the notices in perusal of the Application. Ld. AR further submitted that the Assessee Trust has filed an application for regular registration before Ld CIT (E) which was again rejected by the Ld CIT (E) on 15.03.2 026 on the averment that the assessee trust does not hold any provisional registration as on the date of application for registration u/s 80G. He further submitted that the same observation has also been made while passing an order which is reproduced below:
"4.Further, it is found that, the applicant filed appeal petition before the Hon'ble ITAT against the said rejection order dated 27.09.2024. the Hon’ble ITAT vide its order in ITA No 5147/DEL/2024 pronounced on 27.02.2025 has restored the matter back to the file of CIT(E ) for fresh determination on merits in accordance of law. In compliance to Hon'ble ITAT order, set aside proceedings has already been initiated and under consideration, therefore, the issues will be looked into during the set aside proceedings and by issuing separate order."
5.In view of the above, the new application filed in Form 10AB for regular approval u/s 80(G)(iii) is not maintainable at this stage, therefore, the application filed in Form 10AB for grant of registration u/s 12A(1)(ac)(ii) is hereby rejected.”
Ld. AR for the assessee submitted that the ld. CIT (E) has not passed a speaking order in the set aside proceedings and accordingly, prayed to restore the matter to ld. CIT (E) to expedite the proceedings regarding grant the registration u/s 80G of the Act and also the proceedings u/s 12A of the Act.
On the other hand, ld. DR of the Revenue relied on the orders of the lower authorities.
Considered the rival submissions and material available on record. We observed that the ITAT passed an order in ITA No.547/Del/2024 in the assessee’s case and restored the matter back to ld. CIT (E) vide order dated 27.02.2025. However, we find from the findings of the ld. CIT (E) in set aside proceedings that he has not passed any speaking order and simply mentioned that, “the issues will be looked into during the set aside proceedings and by issuing separate order” and dismissed the applications. Accordingly, in our opinion and in the interest of justice, we restore the matter to the file of the ld. CIT (E) to expedite the proceedings regarding the grant of registration and directed to pass a speaking order, after giving an opportunity of being heard to the assessee. We also direct assessee through his counsel to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.
In the result, the appeals filed by the assessee are allowed for statistical purposes.