Vocational Education Foundation vs Commissioner Of Income Tax (Exemptions)

PER SUDHIR KUAMR, JM :

These appeals by the assessee are directed against the separate orders both dated 30.3.2026 of the Ld. CIT(Exemption), Lucknow passed u/s. 12AB(1)(b)(ii)(B) and u/s. 80G of the Income Tax Act, 1961 respectively.

Ld. AR has submitted that Ld. CIT(E) has erred in law and facts by passing the order rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(iii) merely by relying on the past cancellation order dated 26.9.2025, rather than evaluating the current application independently on its own merits. He further submitted that Ld. CIT(E) while rejecting the approval u/s. 80G of the Act noted that in the absence of registration u/s. 12AB does not make the requirement for approval as mandated by section 80G(5) of the Act, thus the approval u/s. 80G(5) of the Act was declined. Therefore, it was requested to remit back the issues in both the appeals to the file of the CIT(E) to adjudicate the same afresh, after giving adequate opportunity of being heard to produce the requisite documents before the Ld. CIT(E) in order to canvass its case. Ld. DR relied upon the orders of the Ld. CIT(E).

We have heard both the parties and perused the records. It is undisputed fact that Ld. CIT(E) passed order rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(iii) merely by relying on the past cancellation order dated 26.9.2025, rather than evaluating the current application independently on merits. We further find that the Tribunal, has restored the erstwhile cancellation of registration vide its order dated 5.8.2026 in ITA No. 6766/Del/2025. In view of the aforesaid factual matrix and in the interest of justice we deem it fit and proper to remit back the issues to the file of the Ld. CIT(E) with the direction to adjudicate the issues in dispute afresh, keeping in mind the Tribunal’s order dated 5.8.2026, as referred above and also considered the facts that whether the assessee trust has fulfilled all the statutory conditions prescribed under the Act and afford adequate opportunity of being heard to the assessee. However, Assessee is directed through the Ld. AR to furnish the complete details/ evidences before the Ld. CIT(E) in accordance with law and fully cooperate with him during the proceedings. We hold and direct accordingly. In the result, ITA No. 6096/Del/2026 is allowed for statistical purposes.

In so far as ITA No. 6095/Del/2026 is concerned, since, we have already restored the 12A registration appeal, as aforesaid, thus, appeal u/s. 80G is also restored. In the result, the ITA No. 6095/Del/2026 is also allowed for statistical purposes.

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner.

Order pronounced in the Open Court on 29.9.2026.