AIIMS DELHI DERMATOLOGY,DELHI V. CIT EXEMPTION , DELHI

ITA 3352/DEL/2025

AI Insights

AIIMS Delhi Dermatology filed appeals against the rejection of their registration applications under sections 12A and 80G of the Income Tax Act, 1961 by the CIT (Exemption), Delhi. The primary issue was the denial of registration due to the assessee's failure to provide sufficient details to substantiate the genuineness of its charitable activities. The tribunal noted the absence of representation for the assessee during the hearing and the support of the CIT-DR for the CIT (Exemption)'s decision. However, in the interest of natural justice, the tribunal provided another opportunity for the assessee to submit the required details and remanded the matter back to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793124 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 21-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Charitable institution
• Section: 12A; 10B; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3352/Del/2025 (ASSESSMENT YEAR 2025-26) ITA No.3353/Del/2025 (ASSESSMENT YEAR 2025-26) AIIMS Delhi Dermatology, 4070, 4th Floor, Department of Dermatology and Venereology, Teaching Block AIIMS, Ansari Nagar, New Delhi-110029. PAN-AAJTA5550E Vs. CIT (Exemption), Delhi. (Appellant) (Respondent) Assessee by None Department by Ms. Sita Srivastava, CIT- DR Date of Hearing 22/09/2025 Date of Pronouncement 22/09/2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against two separate orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 21.03.2025 rejecting the approval/registration sought u/s 12A(ac)(iii) and 80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). Printed from counselvise.com 2 ITA Nos.3352 & 3353/Del/2025 AIIMS Delhi Dermatology vs. CIT(E) 2. From the perusal of the orders, it is seen that the assessee has filed Form 10B for granting registration u/s 12AB(1)(ii)(b) of the Act. It is further seen that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ii)(b) 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. 3. Before us, none appeared on behalf of the assessee and Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 4. We have considered the submissions of ld. CIT DR. From the perusal of the order of Ld. CIT(E), it is seen that Ld. CIT(E) asked the assessee to file details to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12A(1)(ac)(iii) of the Act. 5. Under these facts and circumstances of the case and in the interest of natural justice one more opportunity is provided to assessee to file all the details as asked by ld. CIT(A) to establish the genuineness of the activities carried out for charitable objects. Accordingly, 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 appeal of the assessee is allowed for statistical purposes. Printed from counselvise.com 3 ITA Nos.3352 & 3353/Del/2025 AIIMS Delhi Dermatology vs. CIT(E) 6. The application filed by the assessee for registration u/s 80G was also rejected for the reason that registration us/ 12A was not granted. As we have already remanded the assessee’s appeal for registration u/s 12A to the file of ld. CIT(E) thus, the issue of registration u/s 80G is also restored back to the file of CIT(E) with the same directions. 7. In the result, both appeals of the assessee in ITA 3352/Del/2025 and 3353/Del/2025 for AY 2025-26 are allowed for statistical purposes. Order pronounced in the open Court on 22.09.2025. Sd/- Sd/- (SUDHIR KUMAR) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 26.09.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "