THE INDIAN FOUNDATION,DELHI V. CIT (EXEMPTION), DELHI

ITA 4084/DEL/2025

AI Insights

The case involves The Indian Foundation appealing against an order from the CIT(Exemption), Delhi, concerning the approval under Section 80G(5) of the Income Tax Act, 1961, which is consequential to the grant of registration under Section 12A(1). The appeal was initially delayed by 118 days, but the delay was condoned after the assessee provided a genuine explanation. The ITAT noted that the issues related to the approval under Section 80G(5) were dependent on the decision regarding registration under Section 12A(1), which had been remitted back to the CIT(E) for a decision on merits after proper documentation and hearings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826802 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2024-2025
• Appeal Filed On: 26-06-2025
• Other Referred Cases: ITA No. 312/Del/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

"1 ITA No. 4084/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4084/DEL/2025 Assessment Year: 2024-25 The Indian Foundation, 341/7, 3rd Floor, W No. 4, Mehrauli, Delhi-110030. PAN: AABTT 8738 M Vs CIT(Exemption), Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Mahesh Kumar, CIT(DR) Date of hearing 05.01.2026 Date of pronouncement 05.01.2026 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 10.12.2024 (DIN: ITBA/EXM/F/EXM45/2024-25/1077296(1) passed by the Printed from counselvise.com 2 ITA No. 4084/Del/2025 CIT(Exemption), Delhi in proceedings under Section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2034.25. 2. As per office report there is delay of 118 days’ in filing the appeal before the ITAT. The assessee has filed application along with supporting affidavit explaining the delay in filing the appeal beyond its control. The explanation furnished by the assessee appears to be genuine, hence the delay in filing of the instant appeal is condoned. 3. None put in appearance on behalf of the assessee at the time of hearing of the instant appeal. We proceed to dispose of the appeal after hearing the Learned CIT(DR) and perusing the materials available on record. 4. It emerges from the record that the ITAT Delhi Bench ‘B’ vide order dated 30.06.2025 rendered in ITA No. 312/Del/2025 A.Y. 2024.25 has remitted back the assessee’s appeal for registration under Section 12A(1) of the Act to the file of Learned CIT(E), inter alia, by observing as under: “3. After considering the submissions of both the parties, we are inclined to remit this issue back to the file of Id. CIT (E) to decide the issue on merit after getting proper documentary evidences from the assessee, after giving proper opportunity of being heard to the assessee. Further we direct assessee also to submit relevant information and complied to the notices issued by the lower authorities without seeking any adjournments. We are allowing the appeal of the assessee without charging any penalty with the assurance of the Id. AR during the proceedings.” Printed from counselvise.com 3 ITA No. 4084/Del/2025 4.1 The issue relating to approval under Section 80G(5), involved in the instant appeal, being consequential to grant of registration under Section 12A(1) of the Act, we are constrained to remit the matter involved in the instant appeal to the file of Ld. CIT(E) for consideration of the issues afresh by granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the assessee does not cooperate with the Ld. CIT(E), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly. 5. In the result, assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 05.01.2026. Sd/- Sd/- (NAVEEN CHANDRA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 05.01.2026. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "