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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 24.06.2026(DIN & Notice No. ITBA/EXM/F/EXM45/2026-27/1090391790(1) and ITBA/EXM/F/EXM45/2026-27/1090391925(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(5) respectively of the Income Tax Act, 1961 (“the Act” in short).
Brief facts of the case are that assessee has filed an application dated 11.12.2025 in Form No.10AB for registration u/s 12A (1)(ac)(ii) of the 1961 Act , as well an separate application dated 12.12.2025 in Form No. 10AB for grant of approval u/s. 80G(5) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued separate questionnaire’s both dated 30.03.2026 to the assessee with the request to furnish 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(5) of the 1961 Act. The assessee filed replies/ response wrt questionnaire(s) issued by ld. CIT(E).The ld. CIT(E) observed that the assessee has not filed complete details , as the following details were not filed by the assessee :
No Photograph for charitable activity is given.
ii) The applicant has not provided beneficiary details
iii) The application in Form No. 10AB is not filed within time(needs to be filed by September, 2025 but has been filed in December, 2025). The applicant has neither applied for condonation nor submitted any reason for such delay. Application is thus barred by limitation.
iv) The applicant has not provided Bank statements
The applicant has not provided copy of old 12A & 80G registration certificate prior to 01.04.2021
The ld. CIT(E) also observed that the activities of the assessee has commenced prior to seeking of the approvals , and hence genuineness of the activities undertaken vis-à-vis intended activities in the object clause are required to be satisfied by the assessee. The assessee was required to file list of donors , bills/vouchers for expenses claimed, source of funds received, list of beneficiaries etc. . It was observed by ld. CIT(E) that the assessee has not furnished the same. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 24.06.2026. Thus, the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 24.06.2026 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)(ii)(b)(B) dated 24.06.2026 rejected the application of the assessee for seeking approval u/s 80G(5)of the 1961 Act.
Aggrieved, the assessee has filed two separate appeals before the Tribunal i.e. separate appeals wrt rejection of both the aforesaid applications. The ld. Counsel for the assessee submitted that details were submitted before ld. CIT(E) but the same were not considered by ld. CIT(E). Our attention was drawn to page 87-88 of the paper book, wherein the replies were uploaded on 18.06.2026, which included bank statements, vouchers, activity photographs, existing registration u/s 12A and 80G certificate , electricity bill etc. . It was submitted that condonation application/affidavit could not be filed as the Trustee was unwell and later died. The death certificate was filed. It was submitted that now application supported by affidavit for condonation of delay in filing applications is filed before the Tribunal(page 9-20 of PB) along with medical documents and death certificate of the Trustee. The assessee has filed paper book containing 142 pages wrt registration u/s 12A and seperate paper book containing 140 pages for approval u/s 80G(5). The same are placed on record in file . The copies of both the paper books were also provided by the assessee to ld. CIT-DR. It was prayed that one more opportunity be provided to the assessee, and the assessee will duly comply with the directions of ld. CIT(E) with cogent documents/evidences to substantiate its stand.
The ld. CIT-DR fairly submitted that the matter can be restored to the file of ld. CIT(E) for denovo determination of the assessee’s both the aforesaid 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. The assessee has filed two separate application with ld. CIT(E) , firstly for grant of registration u/s 12A(1)(ac)(ii) of the 1961 Act dated 11.12.2025 , and secondly application dated 12.12.2025 for approval u/s 80G(5) of the 1961 Act. The ld. CIT(E) issued separate notices both dated 30.03.2026 along with questionnaire(s) seeking details from the assessee with respect to its two aforesaid applications .Further notices dated 12.06.2026 was also issued. As per ld. CIT(E), the assessee filed part reply/response to the said notices before ld. CIT(E), while claim of the assessee is that except affidavit/application for seeking condonation of delay, all other relevant documents were filed. The ld. CIT(E) observed that even the assessee has not filed list of donors , bills / vouchers for expenses claimed, sources of funds received, list of beneficiaries , bank statements , photographs , old 12A and 80G registration certificates. The assessee has filed two paper book containing 142 pages and 140 pages with respect to the two appeals. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 24.06.2026. 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 both the applications of the assessee firstly application dated 11.12.2025 filed for seeking registration u/s 12A(1)(ac)(ii) and secondly application dated 12.12.2025 filed by the assessee for seeking approval u/s 80G(5) of the 1961 Act. 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 unhindered by any of our observations in this common order, after affording opportunity of being heard to the assessee. The assessee is directed to co-operate 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. The orders of the ld. CIT(E) , both dated 24.06.2026 are set aside and the matter is restored to the file of the ld. CIT(E) for denovo determination of the aforesaid applications on merits in accordance with law after giving opportunity to the assessee. Evidences/ contentions/documents 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. Both 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.