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TMI Blog2025 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... Bedi, CIT-DR ORDER PER NAVEEN CHANDRA, A.M:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 22.08.2024 rejecting the application for registration u/s 12A of the Income tax Act, 1961 [the Act, for short] and approval u/s 80G(5) of the Act. 2. Since both the captioned appeals were heard together and pertain to same assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion) considered the submissions filed and held that the assessee does not conclusively prove the genuineness of the activities and rejected the registration. 6. Now the assessee is in appeal before us. 7. Before us, the Counsel for the assessee vehemently stated that the ld. CIT(A) was not right in rejecting the application of the assessee for registration u/s 12A of the Act. It is the say of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. We have given a thoughtful consideration to the order of the CIT (Exemption). The assessee has furnished several documents and evidences which were furnished before the ld. CIT(E) before us to establish the genuineness of the activities of the trust. Be that as it may, we are of the view that the ld. CIT(E) has not given sufficient time to assessee to present its case. 10. In view of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already set aside the issue of grant of Registration u/s 12A to the file of the CIT(E) for a fresh determination regarding genuineness of the Trust activity, we deem it fit to set aside this issue of 80G(5) approval also to the file of the CIT(E). The ground of appeal is allowed for statistical purpose. 19. In the result, both appeal of assessee in ITA No. 4616/DEL/2024 and ITA No. 4617/DEL/2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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