Nefedu Foundation vs Commissioner Of Income Tax (Exemptions)

PER MADHUMITA ROY, JUDICIAL MEMBER:

The instant appeal filed by the assessee is directed against the order dated 14.08.2025 passed by the Ld. Commissioner of Income-tax (Exemptions), Delhi [hereinafter referred to as the Ld. CIT(E)] under Section 12AB(1)(b)(ii)(B)/80G of the Income Tax Act, 1961 (hereinafter referred to as 'the Act').

The assessee is a charitable organization having registered office at D-323, Laxmi Nagar, Delhi. In fact, assessee company a charitable organization and it has registered under Section 8 of the Companies Act, 2013 engaged in the charitable activities as per the object/clause of Memorandum. It was granted provisionl registration under Section 12AB(1)(b)(ii)(B) of the Act. The assessee filed an application on 07.03.2025 in Form No.10AB for registration. The notice was given to the assessee on 22.04.2025 requesting to furnish certain documents with details /clarification in support of the said application for registration of the assessee. However, no compliance was made and in the absence of the details/ information filed by the assessee, in support of genuineness of the activities, charitable objects, commencement of the activities, the application filed in Form 10AB for grant of registration under Section 12A(1)(ac)(vi)(B) was rejected.

It is the case of the assessee that the notices were issued by the CIT(E) but the assessee could not comply with the same as the competent authority of the assessee was suffering from due to old age. Similarly, the application for grant of exemption under Section 80G of the Act stood rejected and, therefore, the Ld. AR prayed for further opportunities to the assessee to process the matter effectively before the Ld.CIT(E). Such prayer has not been objected by the Ld. DR with all his fairness.

Having heard the Ld.Counsels appearing for the parties and having regard to the facts and circumstances of the case, we in order to prevent the miscarriage of justice find it fit and proper to grant a further opportunity of being heard to the assessee to get the applications adjudicated in its proper and perspective by the Ld. CIT(E), disposing of these two appeals by remitting the issues to the file of the Ld. CIT(E) for denovo adjudication of the same upon granting opportunities to the assessee and upon considering the materials on record or any other evidence which the appellant may choose to file at time of hearing of the appeals. Thus, both the appeals filed by the assessee are allowed for statistical purposes.

In the result, both the appeal filed by the Assessee are allowed for statistical purposes.