Think Good Foundation vs The Commissioner of Income Tax (Exemption)

PER NAVEEN CHANDRA [A. M]:

The above captioned appeal is preferred by the assessee against the order dated 18.11.2024, passed by the Learned Commissioner of Income Tax(Exemption), New Delhi (hereinafter referred to as ‘ld. CIT(A)), under section 80G of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for Assessment Year 2025-26.

None represented the assessee therefore we decided to hear the case ex-parte with the assistance of the ld DR. At the outset, the ld. DR pointed out that the assessee has taken a ground that the ld. CIT(E) has rejected the application under section 80G(5) without giving proper notice or following principle of natural justice. The ld. DR did not raise any serious objection in setting aside the case for a fresh adjudication.

We find that the ld. CIT(E) granted one opportunity and on account of non-appearance of the assessee, passed the order thereafter. We are of the view that the ld. CIT(E) should have given adequate opportunity to the assessee to explain its case. We therefore, in the interest of the principle of natural justice, set-aside the issue of grant of approval under section 80G(5) of the Act, to the file of the Ld. CIT(E) for afresh adjudication. The CIT(E) is directed to accord the assessee three effective opportunities to furnish the requisite explanation. Needless to say that the assessee would participate and furnish evidences/documents as and when required by the Ld. CIT(E).

In the result, the appeal of the assessee is allowed for statistical purposes.

Order was pronounced in the open court on 20.03.2026.