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Judgment
PER RAMIT KOCHAR, AM:
These two appeals are filed by the assessee against two separate order(s) of Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) both dated 30.07.2025( DIN& Notice No. ITBA/EXM/F/EXM45/2025-26/1079087668(1) and ITBA/EXM/F/EXM45/2025-26/1079087813(1)) rejecting both the applications filed by the assessee firstly for seeking registration u/s 12A(1)(c)(ii) and secondly for approval u/s 80G respectively of the Income Tax Act, 1961 (“the Act” in short).
Brief facts of the case are that assessee has filed an application dated 25.02.2025 in Form No.10AB for registration u/s 12AB (1)(ac)(ii) of the 1961 Act as well an separate application dated 25.02.2025 in Form No. 10AB for grant of approval u/s. 80G of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued questionnaire’s to the assessee with the request to furnishing certain details ,document and/or clarification in support of the claim of the registration u/s 12A(1)(ac)(ii) of the Act and secondly for grant of approval u/s 80G. The assessee duly filed replies wrt questionnaire issued by ld. CIT(E). The Ld. CIT(E) observed that earlier year From No.10AB for registration u/s 12A(1)(ac)(ii) and also for grant of approval u/s 80G were rejected by ld. CIT(E) vide separate orders both dated 26.11.2024. The ld. CIT(E) further observed that provisional certificate(s) of Section 12A and 80G issued by CPC were also cancelled, and without provisional certificate Form 10AB for registration u/s 12A(1)(ac) (ii) and provisional certificate for approval u/s 80G of the Act , applications filed on 25.02.2025 are infructuous. Thus, the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 30.07.2025 rejected the application of the assessee for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act , and secondly vide order passed in Form No. 10AD u/s 80G(5)(iii)(b)(B) rejected the application of the assessee for seeking approval u/s 80G of the 1961 Act.
Aggrieved, the assessee has filed two separate appeals before the Tribunal. The Ld. Counsel for the assessee at the outset submitted that the Tribunal in assessee’s own case vide order in ITA No.454 and 456/Del/2025 , restored the issue concerning grant of registration u/s 12A as well for grant of approval u/s 80G, to the file of ld. CIT(E) by holding as under:
“4.We have considered the rival submissions. From the perusal of para 3 of the order of Ld. CIT(Exemption), it is seen that he has rejected the applications filed by assessee for non filing the complete details as called for. A perusal of the impugned order of Id. CIT(E) clearly shows that notices were issued to the assessee through e-filing portal to furnish the detailed reply on the specific information called for. However, the appellant trust failed to furnish the complete details, for which, the registrations u/s. 12A(1)(ac)(iii) and 80G were rejected by the Id. CIT(E). Now, Id. AR submits that the appellant trust has all the evidences as sought by ld. CIT(E) and will be produced if the matter is remanded back to the file of ld. CIT(E). We are of the view that proper opportunity of being heard was not provided to the assessee and hence, in the interest of justice, we set aside the order of Ld. CIT(E) and remit the issue back to the file of the Ld. CIT(E), who will examine all the details and assessee will comply with all the requirements. In term of the above, the both the orders of Ld. CIT(E) are set aside and restored back to his file for fresh consideration of registration u/s.12A(1)(ac) (iii) and 80G of the Act.”
It was submitted that wrt appeals under consideration presently before the Tribunal , the ld. CIT(E) has rejected the application for grant of registration u/s 12A(1)(c)(ii) as well application for grant of approval u/s 80G on the grounds that earlier forms no. 10AB were rejected vide order dated 26.11.2024 and provisional certificate issued by ld. CPC also stand cancelled. It was submitted that after the aforesaid rejections vide separate orders dated 26.11.2024, the assessee has filed separate applications for registration u/s 12A as well for approval u/s 80G with ld. CIT(E) on 25.02.2025 , which stood rejected by two separate orders dated 30.07.2025 passed by ld. CIT(E) . It is stated that these fresh applications are for assessment year 2025-26. The assessee made submissions before ld. CIT(E) but the same were not considered by ld. CIT(E). It was submitted that now the Tribunal vide common orders dated 20.7.2025 has restored the matter back to the file of ld. CIT(E) for denovo consideration of the applications , firstly application dated 11.05.2024 filed for registration u/s 12A(1)(ac)(ii) as well secondly an application dated 15.05.2024 for grant of approval u/s 80G.These applications were for assessment year 2024-25. It was prayed that these two appeals which are before us for adjudication may also be restored to the file of ld. CIT(E) as the entire basis of ld. CIT(E) rejecting the applications of the assessee is now remanded by the Tribunal vide orders dated 30.07.2025. It was submitted that the fresh applications filed with ld. CIT(E) was for assessment year 2025-26. It was submitted that similarly this matter can also go to the file of the Ld. CIT(E) for deciding afresh.
The ld. CIT-DR fairly submitted matter can be restored to the file of ld. CIT(E) for denovo determination of the assessee’s applications.
We have considered rival contentions and perused the materials available on record, which are culled out in preceding para’s of this order and are not repeated again. Keeping in view facts and circumstances of the case and in the interest of justice and fairness to both parties, we are of the considered view that end of the justice will be met to send back the matter back to the file of the ld. CIT(E) for denovo determination of applications of the assessee firstly application dated 25.02.2025 filed for seeking registration u/s 12A(1)(ac)(ii) and secondly application dated 25.02.2025 for seeking approval u/s 80G of the 1961 Act , more-so the very basis of the ld. CIT(E) that the earlier application(s) dated 11.05.2024 and 15.05.2024 for seeking registration u/s 12A(1)(ac)(ii) and approval u/s 80G respectively, were rejected vide separate orders both dated 26.11.2024 , stood now erased by the Tribunal vide common order dated 30.07.2025 and the matter stood restored to the file of ld. CIT(E) for fresh determination . Thus, the issues in these two appeals before us for adjudication also similarly stood restored to the file of ld. CIT(E) for denovo determination of separate applications of the assessee both dated 25.02.2025 in Form No. 10AB for grant of registration u/s 12A(1)(ac)(ii) and also for grant of approval u/s 80G. We clarify that we have not commented on the merits of the issues in both the appeal(s), and the ld. CIT(E) shall pass orders on merits in accordance with law, after affording opportunity of being heard to the assessee. The assessee is directed to cooperate in the set aside remand proceedings to be conducted by the ld. CIT(E), otherwise the ld.CIT(E) shall be free to pass orders in accordance with law on merits. All the contentions are kept open. and we once again clarify that we have not commented on the merits of issue’s arising in these two appeals, and ld. CIT(E) shall pass orders uninfluenced by any of our observations in this common order. The orders of the ld. CIT(E) , both dated 30.07.2025 are set aside and the matter is restored to the file of the ld. CIT(E) for denovo determination on merits in accordance with law after giving opportunity of being heard to the assessee. Evidences/ contentions filed by the assessee before the ld. CIT(E) shall be admitted by the ld. CIT(E) and shall be decided on merits in accordance with law. The appeals of the assessee are allowed for statistical purposes. We order accordingly.
In the result, both the appeals filed by the assessee are allowed for statistical purposes.
Orders are pronounced in the Open Court 27.04.2026 in the presence of both the parties on the conclusion of the hearing, and reduced to writing and signed on 29.04.2026.