The Haji Langa Trust vs CIT(Exemption)

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 09.12.2025(DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1083451629(1) and ITBA/EXM/F/EXM45/2025-26/1083451729(1)) rejecting both the applications filed by the assessee firstly for seeking registration u/s 12A(1)(c)(ii) of the Income-tax Act, 1961 (In short “the Act”) , and secondly for approval u/s 80G(5)(ii) of the 1961 Act.

Brief facts of the case are that assessee has filed an application dated 21.08.2025 in Form No.10AB for registration u/s 12A (1)(ac)(ii) of the 1961 Act , as well an separate application dated 21.08.2025 in Form No. 10AB for grant of approval u/s. 80G(5)(ii) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued separate questionnaire’s both dated 27.10.2025 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)(ii) of the 1961 Act. The assessee did not comply with the aforesaid notices issued by ld. CIT(E). Further, opportunities were granted by ld. CIT(E) to the assessee, vide notices dated 21.11.2025 and 01.12.2025, but again there were no compliances by the assessee. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 09.12.2025. Thus, the ld. CIT(E) vide two separate orders firstly order passed in Form No. 10AD u/s 12AB(1)(b)(ii)(B) dated 09.12.2025 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)(ii) dated 09.12.2025 rejected the application of the assessee for seeking approval u/s 80G(5)(ii) 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 drew our attention to Ground No. 2 raised by the assessee before the Tribunal, and submitted that the assessee duly filed adjournment applications before ld. CIT(E) , but the same was not considered. Further, there was still time with ld. CIT(E) to pass an order , but the applications were dismissed in hurried manner by ld. CIT(E) . It was prayed that one more opportunity be provided to the assessee , as the applications filed by the assessee were dismissed by ld. CIT(E) ex-parte.

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) for grant of registration u/s 12A(1)(ac)(ii) dated 21.08.2025 , and secondly application dated 21.08.2025 for approval u/s 80G. The ld. CIT(E) issued three separate notices wrt these applications , dated 27.10.2025, 21.11.2025 and 01.12.2025, but there were no compliance by the assessee. The assessee has claimed that it filed adjournment applications , but the same were not considered by ld. CIT(E). It is claimed that these applications were for renewal of its registration u/s 12A as well for approval u/s 80G. The ld. CIT(E) dismissed both the applications ex-parte . Section 12AB(3)(ii) provides time limit of six months from the end of the quarter in which the application was received by ld. CIT(E) under clause 12A(1)(ac)(ii) of the 1961 Act , for deciding the said application. The application was made on 21.08.2025 by the assessee. The ld. CIT(E) dismissed both the aforesaid applications vide separate orders both dated 09.12.2025. Principles of natural justice are clearly breached. 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 21.08.2025 filed for seeking registration u/s 12A(1)(ac)(ii) and secondly application dated 21.08.2025 filed by the assessee for seeking approval u/s 80G 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 09.12.2025 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.