SOUTH EAST MIGRATION FOUNDATION,DELHI V. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

ITA 2526/DEL/2025

AI Insights

The case involves the South East Migration Foundation appealing against the decision of the Commissioner of Income Tax (Exemption), which rejected their application for approval under section 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961. The Tribunal had previously remanded a related issue concerning the rejection of approval under section 80G to the CIT(E). Given the interconnectedness of the issues, the Tribunal decided to restore the matter concerning section 12AB(1)(b)(ii)(B) to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786890 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 18-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AMIT RAI
• Keywords: Opportunity of being heard
• Section: 80G

Judgement Text

" 1 ITA No. 2526/Del/2025 South East Migration Foundation Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2526/DEL/2025 South East Migration Foundation, House No. 63, Block B-2, Ashok Vihar, Phase- 2, Delhi, North West 110052, Delhi PAN: ABBCS0836R V s Commissioner of Income Tax (Exemption) Delhi Appellant Respondent Assessee by Sh. Amit Rai, CA Revenue by Written Application on behalf of CIT, DR Date of Hearing 19/11/2025 Date of Pronouncement 21/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. CIT(Exemption) (‘Ld. CIT(E) for short), Delhi dated 27/03/2025. 2. The Ld. Counsel for the Appellant submitted that the Appeal of the Assessee challenging the rejection of approval u/s 80G of the Act has been disposed of vide order dated 18/07/2025 in ITA No. 2529/Del/2025, wherein the Co-ordinate Bench of the Tribunal remanded the matter to the file of CIT(E) to decide the issues afresh. Thus, sought for allowing the Appeal. Printed from counselvise.com 2 ITA No. 2526/Del/2025 South East Migration Foundation Vs. CIT(E) 3. Per contra, the ld. Department's Representative relying on the order of the CIT(E), sought for allowing of the Appeal. 4. Heard and perused. In the present Appeal, the Assessee has challenged the rejection of application filed for approval u/s 12AB(1)(b)(ii) (B) of the Income Tax Act, 1961 (‘Act’ for short). Since, the Tribunal has already restored the issue regarding approval u/s 80G of the Act to the file of CIT(E), the subject matter of present Appeal i.e. rejection of application u/s 12AB(1)(b)(ii) (B) of the Act being consequential, we restore the issue involved in the present Appeal to the file of CIT(E) with a direction to decide the Application de-novo in accordance with law after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim. 5. In the result, the appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 21st November, 2025 Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 21 .11.2025 R.N, Sr.P.S* Printed from counselvise.com 3 ITA No. 2526/Del/2025 South East Migration Foundation Vs. CIT(E) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "