INTERNATIONAL COUNCIL FOR EDUCATION RESEARCH AND TRAINING,BAHADURGARH V. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

ITA 4785/DEL/2024

AI Insights

The case involves the International Council for Education Research and Training appealing against the decisions of the CIT(Exemption), which had rejected their applications for registration under sections 12A(1)(ac)(iii) and 80G(5) of the Income Tax Act, 1961. The initial rejection was due to the non-submission of required details, and a subsequent application was also rejected on the grounds that a previous application had been rejected. The tribunal found that the CIT(Exemption) had erred in rejecting the fresh application solely based on the rejection of the earlier application without considering the detailed response provided by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772553 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SINDHU
• Assessee Lawyers: WRITTEN SUBMISSION
• Keywords: Principle of natural justice
• Section: 12A; 10B; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4785/Del/2024 (ASSESSMENT YEAR-Nil) ITA No.4786/Del/2024 (ASSESSMENT YEAR-Nil) International Council for Education Research And Training, Office 116, 1st Floor, Shyam Ji, Complex, opp. Metro Pillar 815, Bhadurgarh-124507 Haryana. PAN-AABTI9969F Vs. CIT(Exemption), Chandigarh. (Appellant) (Respondent) Assessee by Written submission Department by Sh. Dayainder Singh Sindhu, CIT-DR Date of Hearing 21/08/2025 Date of Pronouncement 29/08/2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 22.08.2024 rejecting the approval/registration sought u/s 12A(1)(ac)(iii) and u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’). 2. The assessee has filed two separate appeals against the separate orders passed by the Ld. CIT(E) both dated 30.09.2024 wherein the assesse has challenged the action of the Ld. CIT(E) for rejection of approval/registration u/s 12A(1)(ac)(iii) and 80G(5) of the I.T. Act. Printed from counselvise.com 2 ITA Nos.4785 & 4786 /Del/2024 International Council for Education Research and Training vs. CIT(E) 3. From the perusal of the order, it is seen that the assessee has filed Form 10B for granting registration u/s 12A(1)(ac)(iii) on 30.09.2023 which stood rejected as the assessee has failed to provide the details as sought from time to time. Thereafter assessee filed fresh applications for registration u/s 12A(1)(ac)(iii) and 80G simultaneously on 29.04.2024. Assessee filed all the details vide letter dt. 26.08.2024 through e-filing portal of the assessee. However, Ld. CIT(E) rejected the same by observing that the application of the assessee was rejected on earlier occasion thus assessee cannot apply for approval again. 4. Before us, the Ld. AR of the assessee submits that though the assessee was not able to file details during first round of proceedings therefore, the application was rejected vide order dt. 30.9.2024. He further submits that after filing the fresh application on 29.04.2024, a detailed query letter was issued on 22.08.2024 which was duly replied by the assessee on 26.08.2024 however, the same was not considered and application was rejected for the sole reason that assessee cannot file fresh application when first application for registration was rejected. Ld. AR submits that there is no ban to file fresh application for registration u/s 12A in subsequent year and when the assessee has replied to all the queries made and no objection is raised about the charitable activities carried out by the assessee thus registration ought to have been granted by Ld. CIT(E). He prayed accordingly. 5. In reply, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. In the alternate, it is requested to remand the matter back to the file of ld. CIT(E) for verification of the documents field by the assessee for charitable nature of the activities carried out by the assessee. 6. We have heard the rival submissions and from the perusal of the order of Ld. CIT(E), it is seen that the Ld. CIT(E) solely for the reason that application filed earlier for registration was rejected had rejected the fresh application filed by the assessee without considering the detailed reply filed by the assessee. As Printed from counselvise.com 3 ITA Nos.4785 & 4786 /Del/2024 International Council for Education Research and Training vs. CIT(E) there is no ban in the statute to file fresh application for registration u/s 12A when one application is rejected, we find no reason to reject the fresh application sole for this reason. It is further seen that assessee has filed detailed reply on 26.08.2024 in response to the notice dt. 22.08.2024, copy of both are placed before us in appeal set. 7. Under these facts and circumstances of the case and in the interest of natural justice, the matter is restored back to the file of Ld. CIT(E) for adjudication on merits in accordance with law after considering the details filed by the assessee and after providing reasonable opportunities to the assessee of being heard. The Assesse is also directed to file further evidences before the Ld. CIT(E) to establish the genuineness of its activity. With these directions both the appeals of the assessee are allowed for statistical purposes. 8. In the result, both appeals in ITA No.4785/Del/2024 and ITA No.4786/Del/2024 are allowed for statistical purposes. Order pronounced in the open court on 29.08.2025. Sd/- Sd/- (SUDHIR KUMAR) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.08.2025 PK/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 "