NAVVKHUSH HELPING FOUNDATION,DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

ITA 5094/DEL/2025

AI Insights

Navvkush Helping Foundation, a Section 8 company, appealed against the rejection of its applications for registration under sections 12A and 80G of the Income Tax Act by the Commissioner of Income-tax (Exemption), Delhi. The Tribunal found that the CIT(E) had not fully considered the details submitted by the assessee and had not provided sufficient opportunities for compliance. The Tribunal decided to remit the matter back to the CIT(E) for a thorough re-evaluation, allowing the assessee to submit additional information if necessary.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833955 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 22-08-2025
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S. GUPT; ANKUSH KALRA
• Assessee Lawyers: ROHIT MITTAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA Nos. 5093 & 5094/ DEL/2025 (Assessment Year : N/A) Navvkush Helping Foundation vs. CIT(Exemption) A-1 Third Floor, Acharya Niketan, Delhi Mayur Vihar Ph-1, East Delhi, Delhi 110059 (PAN: AAICN8336K) ASSESSEE BY : Sh. Rohit Mittal, CA REVENUE BY : Ms. Amisha S. Gupt, CIT-DR & Sh. Ankush Kalra, Sr DR Date of Hearing : 11.12.2025 Date of Order : 06.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are filed by the assessee against the order of ld. Commissioner of Income-tax (Exemption), Delhi (hereinafter referred to ‘ld. CIT (E)’) dated 24.01.2025 u/s80G and 12AB (1)(b)(ii) respectively. 2. At the time of filing of appeal, the Registry has pointed out a defect that appeal is time barred by 144 days. 3. We have heard both the counsels on the issue of condonation of delay. In our considered opinion, there was a reasonable cause for the delay in Printed from counselvise.com 2 ITA No.5093 & 5094/Del/2025 filing the appeal. Therefore, we condone the delay in filing the appeal before the Tribunal. 4. Brief facts of the case are, Navvkush Helping Foundation is a Section 8 Company was incorporated on 25.03.20234 by the Registrar of Companies. The assessee has obtained provisional registration vide CPC Order dated 21.07.2023 under sub clause (vi) of clause(ac) of the Income Tax Act 1961 (in short “Act”). The assessee has filed an application on 04.07.2024 in Form 10AB for regular registration u/s 12A(1)(ac) (iii) of the Act. The main objects of the assessee is relief of the poor, education and medical relief and it has also submitted its Memorandum of Association in this regard. During the proceedings, the assessee was asked to submit/furnish relevant information as per the questionnaire dated 19.09.2024. In response assessee filed part of the information on 03.10.2024. After perusal of the submissions made by the assessee and also several opportunities and date of hearings were fixed for compliance to submit the details as listed at page 3 of the impugned order. Assessee had filed part of the information and failed to submit the informations as called for by Ld. CIT(E). Accordingly, Ld.CIT(E) observed that assessee has failed to specify genuineness of activities. Accordingly, an application in Form 10AB for grant of registration u/s 12A(1)(ac) (iii) of the Act was rejected. Similarly, the application filed by the assessee for registration u/s 80G was also rejected. Printed from counselvise.com 3 ITA No.5093 & 5094/Del/2025 5. Aggrieved with the above order assessee filed an appeal before us raising following grounds of appeal:- 1. The learned CIT (Exemptions) has wrongly rejected the Appellant’s application for registration under section 80G of the Act without properly appreciating the charitable nature of objects and genuineness of activities. 6. At the time of hearing Ld. AR of the assessee brought to our notice Page 34 to 149 of the paper book and in particular Page 150 & 151 of the paper book which is the impugned order passed by Ld. CIT(E) Delhi, dated 24.01.2025 and in the above order it was mentioned at point 12 that conditions subject to which registration/approval is being granted, it was mentioned that is “not applicable”. He submitted that the rejection of application without appreciating the various details submitted by the assessee and submited that the issue may be remitted back to the Ld. CIT(E) to consider the details filed by the assessee, if required, assessee will file further information for necessary action. 7. On the other hand, Ld. DR have no specific objection to remit this issue back to the file of Ld. CIT(E). 8. Considered the rival submissions and material placed on record, we observed that to get the registration, assessee has filed various details in the form of paper book which is also submitted before us and further we observed that Ld. CIT(E) has no doubt, given several opportunity to the assessee and observed that assessee has not complied to the notice to submit the various Printed from counselvise.com 4 ITA No.5093 & 5094/Del/2025 information for him to process the application filed by the assessee. For the sake of complete justice, in our view, assessee should be given one more opportunity to file the relevant information for required registration u/s 12A as well as 80G of the Act. 9. Therefore, we are inclined to remit this issue back to the file of Ld. CIT(E) to consider the details submitted by the assessee and if required assessee may asked to submit further informations and grant registration as per law, after giving proper opportunity of being heard to the assessee. At the same time, we direct the assessee to submit the relevant information without seeking unnecessary adjournments. 10. In the result, appeals filed by the assessee are allowed for statistical purposes. 11. Order pronounced in the open court on this day of 6th February, 2026. Sd/- Sd/- (RAJ KUMAR CHAUHAN) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.02.2026 *Mittali Sr. PS Copy forwarded to: 1. Appellant 2. Assessee 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "