BHAGWAN EDUCATION SOCIETY,DELHI V. CIT EXEMPTION, DELHI

ITA 5707/DEL/2025

AI Insights

The case involves Bhagwan Education Society appealing against the orders of the Commissioner of Income Tax (Exemption), Delhi, which rejected the society's applications for approval/registration under sections 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961. The primary reason for rejection was the society's failure to provide required details to substantiate the genuineness of its charitable activities. The tribunal, after hearing the arguments, decided to give the society another opportunity to present its case and directed the matter back to the CIT(Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823134 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 16-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAHUL KHURANA
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5707/Del/2025 (ASSESSMENT YEAR:--) ITA No.5708/Del/2025 (ASSESSMENT YEAR:--) Bhagwan Education Society, Plot No.5, AG Block, Shalimar Bagh, Delhi-110088. PAN-AAAJB0401A Vs. CIT(Exemption), Delhi. (Appellant) (Respondent) Assessee by Shri Rahul Khurana, CA Department by Shri Mahesh Kumar, CIT- DR O R D E R PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] both dated 04.08.2025 rejecting the approval/registration sought u/s 12AB(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. From the perusal of order, it is seen that the Ld. CIT(E) has denied the registration u/s 12AB(1) (ac) (iii) and 80G(5) of the Act as the assessee has failed to provide the details and sought time to filed the same and thus, the Ld. CIT(E) was of the opinion that the assessee has nothing to file to substantiate the genuineness of its activity. Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 Printed from counselvise.com 2 ITA Nos.5707 & 5708/Del/2025 Bhagwan Education Society vs. CIT(E) 3. Before us, Ld. AR for the assessee stated that though the details could not be filed before the ld. CIT(E) however, one more opportunity is allowed, all the details will be filed to establish the genuineness of the charitable activities of the assessee society. He prayed accordingly. 4. Per contra, Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 5. We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details of bills and vouchers of the expenses incurred on charitable activities 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 12AB(1) (ac) (iii) and 80G(5) of the Act. 6. Under these facts and circumstances of the case and in the interest of justice, one more opportunity is granted to assessee and 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, both the appeals of the assessee are allowed for statistical purposes. 7. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 23.12.2025. Sd/- Sd/-S (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.12.2025 PK/Sr. Ps Printed from counselvise.com 3 ITA Nos.5707 & 5708/Del/2025 Bhagwan Education Society vs. CIT(E) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELH Printed from counselvise.com "