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Judgment
PER VIMAL KUMAR, JM:
The appeals filed by the assessee are against order dated 25.11.2025 of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”] under section 12A(1)(ac)(iii) and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2026-27.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected applications solely on the ground that the assessee has not carried out charitable activities during preceding three years in violation of principle of natural justice. Reliance was placed on Ananda Social and Educational Trust v. CIT (Supreme Court) (2020) 426 ITR 340 (SC).
Ld. Departmental Representative relied on impugned order.
From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) rejected applications seeking registration u/s 12A(1)(ac)(iii) and 80G of the Act for not undertaking any charitable activity in last three financial year 2022-23, 2023-24 and 2025-26 has not expenses are booked in the financial statement. Appellant/assessee has submitted copies of Trust Deed, copies of audited financials for last three years at page No. 5 to 15 and 16 to 25 of paper book showing expenses on charitable activities as per aims and objects of Trust.
In view of above material facts and well settled principle of law, in interest of justice impugned order dated 25.11.2025 of Ld. CIT(E) are set aside and the matter is restored to the files of Ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.
In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open court on 15.07.2026.