One Step Greener Foundation vs Circle Exemptions 2(1), Delhi

PER MANISH AGARWAL, AM:

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Exemptions)-Delhi [Ld. CIT(E)] dated 17.03.2026 u/s 12AB/(1)(b)(ii) of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2025-26.

From the perusal of the order, it is observed that the assessee has filed application for granting of registration u/s 12A(1)(ac)(iii) which was denied as the assessee has failed to file any details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has failed to substantiate the genuineness of its activity and charitable nature of the objects of the appellant society.

Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, he requested that assessee may be granted one more opportunities to represent its case before the Ld. CIT(E) to file the documentary evidences as required by Ld. CIT(E).

In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

We have heard the rival submissions and from the perusal of the order of Ld. CIT(E), it is observed that on various occasions assessee was asked to file the details to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the registration u/s 12A(1)(ac)(iii) of the Act was denied.

Under these facts and circumstances of the case and in the interest of justice, the matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity being carried out for charitable purposes. With these directions all the grounds of appeal of the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes.