NATIONAL SOLAR ENERGY FEDERATION OF INDIA ,DELHI V. CIT (EXEMPTION), DELHI

ITA 2254/DEL/2025

AI Insights

The case involves the National Solar Energy Federation of India (NSEFI), which appealed against the decision of the Commissioner of Income Tax (Exemption), Delhi, rejecting their application for registration under Section 12A of the Income Tax Act. The rejection was based on the absence of submissions regarding the genuineness of the trust's activities and the chargeable nature of the trust. The ITAT considered a related appeal concerning the rejection of registration under Section 80G, which was influenced by the decision on the Section 12A application. The Tribunal decided to remand the case back to the CIT (Exemption) to allow NSEFI another opportunity to present the required evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669363 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Laws Referred To: Section 12A of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Section: 12A; 80G

Judgement Text

"P a g e | 1 ITA No. 2254/Del/2025 National Solar Energy Federation of India (AY: 2023-24) THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2254/Del/2025 (Assessment Year: 2023-24) National Solar Energy Federation of India (NSEFI), 702, Chiranjiv Tower 43, Nehru Palace 110019 Delhi Vs. ITO, Ward Exemption-2(4) Civic Centre, Minto Road, New Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AABTN8293P Appellant .. Respondent Appellant by : None Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of Hearing 27.06.2025 Date of Pronouncement 27.06.2025 O R D E R PER MANISH AGARWAL, AM: The present appeal is filed by the assessee against the order of Ld. CIT(Exemption), Delhi, dated 18.12.2024 rejecting the application of the assessee for Registration under Section 12A of the Act. P a g e | 2 ITA No. 2254/Del/2025 National Solar Energy Federation of India (AY: 2023-24) 2. Before us the assessee has filed an application for granting early hearing of the appeal on the ground that the other appeal bearing no. 141/Del/2025 filed against the order passed by the Ld. CIT(Exemption) rejecting the application filed for Registration under Section 80G of the Act stood decided by the Coordinate Bench of ITAT wherein the matter was remanded back to the file of Commissioner of Income Tax (Exemption). In the petition it is also submitted that the registration under Section 80G was rejected for the reason that the assessee was not granted Registration under Section 12A of the Act. It is therefore requested that the appeal be taken out. 3. On the other hand, the ld. Senior DR opposed the fact of the assessee and submit that the appeal may be taken up in regular course. 4. Heard both the parties from the perusal of the record, it is seen that the present appeal is filed by the assessee against the rejection order of Ld. CIT(A) on the Registration applied by the assessee under Section 12A of the Act. Reason given by the Ld. CIT(Exemption) is that assessee has not made any submission with respect to the genuineness of the activities of the trust and to establish the chargeable nature. Looking to this facts in our considered opinion it could be fair that one more opportunity be allowed to the assessee by sending back to the matter to the file of Ld. CIT(Exemption) with the direction to the assessee that he would appear in filing all the necessary evidences in support of the Registration require under Section 12A of the Act. With this direction the application filed by the assessee is dispose of and the appeal of the assessee is allowed for statistical purpose. P a g e | 3 ITA No. 2254/Del/2025 National Solar Energy Federation of India (AY: 2023-24) 5. In the result, the appeal of the assessee is partly allowed for statistical purpose. Order pronounced in the open court on 27.06.2025 Sd/- (Mahavir Singh) Sd/- (Manish Agarwal) VICE PRESIDENT ACCOUNTANT MEMBER Dated 30.06.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "