International Council for Education Research And Training Vs CIT (Exemption) (ITAT Delhi)
Earlier Denial Doesn’t Shut Door – ITAT Delhi Remands 12A/80G Application to CIT(E); Fresh Application for 12A & 80G Cannot be Rejected Solely Because Earlier One Was Denied
Assessee, a society engaged in educational & charitable activities, filed Form 10B seeking registration u/s 12A(1)(ac)(iii) on 30.09.2023 & the application was rejected for non-submission of details. Thereafter, Assessee filed fresh applications on 29.04.2024 for both 12A registration & 80G approval. Queries were raised by CIT(E) on 22.08.2024 & duly replied on 26.08.2024. However, CIT(E) rejected the applications on 30.09.2024, holding that since an earlier application was already rejected, fresh application could not be entertained.
Assessee argued that there is no statutory bar on filing a fresh application in subsequent year after earlier rejection. Assessee had filed complete details in second round, establishing genuineness of charitable activities. Rejection without consideration of documents was arbitrary & against principles of natural justice.
Tribunal noted that the rejection solely because earlier application was denied is unsustainable; statute does not bar refiling. Detailed reply dated 26.08.2024 was on record but not considered by CIT(E). In interest of natural justice, matter must be adjudicated afresh on merits after giving Assessee proper opportunity.
