Niti Chetna Foundation vs CIT(Exemption)

PER YOGESH KUMAR US, JM

These two appeals by the assessee are directed against the order of learned CIT(Exemption), Delhi dated 15^th September, 2025.

At the time of hearing before us, the learned Representative of the assessee submitted that the assessee is a charitable institution engaged in imparting education, financial literacy, and public awareness about government policies and welfare programmes. It had applied for registration under Sections 12A and 80G of the Income-tax Act, 1961 and the provisional registration was granted effective from assessment years 2024-25 to 2026-27. Thereafter, the assessee applied for permanent registration in Form 10AB which was also duly approved. However, when the assessee submitted a renewal application seeking extension of registration under Section 12AB, the Department issued detailed questionnaires, which were also replied to by submitted all the relevant details. However, as per the learned Representative, since one of the founding directors had a medical emergency, he could not appear before the learned CIT(Exemption), who has passed an ex-parte rejection order denying renewal of registration to the assessee. It was, therefore, requested that the ex-parte order passed by the learned CIT(Exemption) be set aside.

After considering the submissions of both the sides and perusing the material placed on record, we are of the view that it would be in the interest of justice if one more opportunity is afforded by the learned CIT(Exemptions) to the assessee to furnish all the documentary evidence of its activities before him. Accordingly, we set aside the impugned order of learned CIT(Exemptions) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee.

In the result, both the appeals of the assessee are allowed for statistical purposes.