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Judgment
PER KRINWANT SAHAY A.M.
Appeal in this case has been filed by the assessee against the order dated 23.09.2025 passed by the CIT(E), Delhi.
The grounds raised by the assessee are as under :-
1.The learned CIT (Exemption), Delhi has erred in law and on facts in rejecting the appellant's application for registration u/s 12AB on mere procedural grounds without appreciating the genuineness and charitable nature of the appellant's activities.
2.The impugned order is bad in law and facts as it treats the application as 'infructuous' merely because the earlier provisional registration was cancelled, ignoring that the appellant continues to carry on charitable activities since its incorporation in 2021.
3.The learned CIT (E) failed to appreciate that the appellant was earlier granted valid provisional registration vide Form 10AC (URN AABTU2152QE20221dated 12.05.2022) which establishes prima facie satisfaction of the Department regarding its charitable character.
4.The CIT (E) erred in not providing adequate opportunity of being heard and in rejecting the application without examining evidence and documents already on record.
5.The appellant prays that the order dated 23.09.2025 be set aside and registration u/s 12AB be granted in the interest of justice.
Although the assessee has taken the ground that Ld. CIT(E) has rejected the application for registration u/s.12AB of the Act but from the order of the ld. CIT(E) it is found that the assessee had withdrawn application in form No.10AB filed for the registration u/s.12A of the Act.
The relevant portion of the assessee’s letter to CIT(E) on this issue is reproduced as under :-
“This is to inform you that your application in Form No. (10AB) vide Acknowledgment No.-913560760250325 Dated 25/03/2025 has been cancelled on 23/09/2025 by CIT(EXEMPTION), DELHI with following Remarks:
The applicant vide its reply dated 18.09.2025 has requested to withdraw the present application by stating that: ".... We hereby request you to kindly withdraw our present application filed under section 12A proceeding u/s 12(1)(ac) (vi)-Item(B), as we intend to file an appeal. Since the applicant has requested for withdrawal of its aforesaid application in Form No. 10AB seeking registration u/s 12A of the Act, therefore application filed on 25.03.2025 seeking registration u/s 12A(1)(ac)(vi)- Item(B) of the Income Tax Act, 1961 is disposed off as withdrawn.”
Having considered the clear finding that the assessee had withdrawn application filed by it before the Ld. CIT(E) for registration, therefore, there is nothing wrong in the order of the CIT(E) by dismissing the assessee’s application as withdrawn. Keeping in view the facts discussed above assessee’s appeal in this case is dismissed.
In the result, the appeal filed by the assessee is dismissed.