KIRAN DEVI MEMORIAL FOUNDATION,DELHI V. CIT(EXEMPTION), DELHI, DELHI

ITA 4316/DEL/2025

AI Insights

The Kiran Devi Memorial Foundation appealed against the decision of the Commissioner of Income Tax (Exemption), Delhi, which had rejected their application for registration under section 80G(5) of the Income Tax Act, 1961. The rejection was based on the foundation's failure to provide requisite details to substantiate the genuineness of its charitable activities. During the tribunal proceedings, the foundation requested another opportunity to comply with the requirements, which was granted. The tribunal directed that the matter be restored to the CIT(Exemption) for a fresh decision, emphasizing the need for the foundation to submit the necessary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788185 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ROHIT KAPOOR
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4316/Del/2025 (ASSESSMENT YEAR 2025-26) Kiran Devi Memorial Foundation, E-31, Kalu Colony, Phase-2, Budh Vihar, Delhi-110086. PAN-AAETK3636Q Vs. CIT(Exemption), Delhi. (Appellant) (Respondent) Assessee by Shri Rohit Kapoor, CA Department by Shri Jitender Singh, CIT- DR O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 26.06.2025 rejecting the approval/registration sought u/s 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 80G(5) of the Act as the assessee has failed to provide the requisite details and sought time to filed the same and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to substantiate the genuineness of its activity. Ld. AR requested that if one more opportunity is provided, necessary compliance would be made before the ld. CIT(E). He prayed accordingly. Date of hearing 24.11.2025 Date of pronouncement 27 .11.2025 Printed from counselvise.com 2 ITA No.4316/Del/2025 Kiran Devi Memorial Foundation vs. CIT(E) 3. Per contra, Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same. 4. 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 u/s 80G(5) of the Act. 5. 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, the appeal of the assessee is allowed for statistical purposes. 6. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 27.11.2025. Sd/- Sd/- (SATBEER SINGH GODARA) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27.11.2025 PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent Printed from counselvise.com 3 ITA No.4316/Del/2025 Kiran Devi Memorial Foundation vs. CIT(E) 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELH Printed from counselvise.com "