INSIDE ME,DELHI V. CIT(EXEMPTION), DELHI

ITA 1297/DEL/2025

AI Insights

The case involves appeals by the assessee, 'Inside Me', against the orders of the Learned Commissioner of Income Tax (Exemptions), Delhi, which rejected the approval/registration under sections 12AB(1)(b)(ii)(b) and 80G(5)(iii)(b)(B) of the Income Tax Act. The primary issue was the denial of registration under section 12AB(1)(ii)(b) due to the assessee's failure to provide required details to substantiate the genuineness of its charitable activities. The assessee requested another opportunity to present its case and provide the necessary documentation. The Department supported the CIT(E)'s decision, emphasizing the assessee's non-compliance with requests for information.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706993 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 03-03-2025
• Laws Referred To: I.T. Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: RAMASWAMI BALAJI
• Section: 12A; 10B; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1297 & 1298/DEL/2025 (ASSESSMENT YEAR: NIL) Inside Me, 90, Narmada Apartments, Alaknanda, New Delhi-110019. PAN-AABTI5273Q Vs. CIT(Exemption), Delhi. (Appellant) (Respondent) Assessee by Shri Ramaswami Balaji, Adv. Department by Shri Jitender Singh, CIT-DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 O R D E R PER MANISH AGARWAL, AM: Both appeals are filed by the assessee against the separate orders of the Learned Commissioner of Income Tax (Exemptions), Delhi [‘CIT(E), in short] dated 24.12.2024 and 26.12.2024 for rejection of approval/registration u/s 12AB(1)(b)(ii)(b) and 80G(5)(iii)(b)(B) of the I.T. Act. 2. From the perusal of the order, it is seen that the assessee has filed Form 10B for granting registration u/s 12AB(1)(ii)(b) which stood rejected. Further, since registration u/s 12A was rejected, thus, the application for registration u/s 80G was also rejected. 2 ITA Nos.1297 & 1298 /Del/2025 Inside Me vs. CIT(E) 3. 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 charitable activities. 4. Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, he requested that assessee may be granted one more opportunities to represent its cases before the Ld. CIT(E) to file the documentary evidences as required by Ld. CIT(E). 5. In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 6. 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 provide details to establish charitable nature. 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 12A(1)(ac)(iii) of the Act. 7. Under these facts and circumstances of the case and in the interest of justice, 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 3 ITA Nos.1297 & 1298 /Del/2025 Inside Me vs. CIT(E) directions both appeals of the assessee are allowed for statistical purposes. 8. In the result, the both appeals of the assessee are allowed for statistical purposes. Order pronounced on 09.07.2025. Sd/- Sd/- (YOGESH KUMAR U.S) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 09.07.2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 4 ITA Nos.1297 & 1298 /Del/2025 Inside Me vs. CIT(E) "