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Judgment
PER MANISH AGARWAL, AM:
Both the appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 10.03.2026 rejecting the approval/registration sought u/s 12A(1)(ac)(ii) and 80G(5)(ii) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
From the perusal of both the orders, that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ac)(ii) as the assessee has failed to provide the 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. On similar grounds, application for registration u/s 80G(5) was also dismissed.
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 seen that the Ld. CIT(E) on various occasions asked the assessee 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 CIT(E) has denied the registration u/s 12A(1)(ac)(ii) and 80G(5) of the Act.
Under these facts and circumstances of the case and in the interest of natural 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. With these directions all the grounds of appeal on both the appeal filed by the assessee are allowed for statistical purposes.
In the result, ITA 2793/Del/2026 and 2794/Del/2026 are allowed for statistical purposes.