2025 (5) TMI 692

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....s. Rishipal Bedi, CIT, DR ORDER PER MADHUMITA ROY: (JM): The assessee has come up in appeals against the orders both dated 25.09.2024 passed by the CIT(Exemption), Delhi whereby and whereunder the application for grant of registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and approval u/s. 80G(5) of the Act have been rejected. ....

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....2.05.2024 was filed by the appellant. Relevant to mention that the appellant is running a play school in the name and style of Little Lions Play School and their aims and object is duly mentioned in the trust deed. 4. At the time of hearing of instant appeal, the ld. Counsel appearing for the assessee submitted before us that relevant documents including the copy of registration "DARPAN" under ....

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.... case of the assessee is this that whether the assessee is affiliated by any state or central authorities has no relevance to the matter of granting registration by the ld. CIT(E). Further that the genuineness of the activities of the trust and its compliance with any statutory requirements are required to be questioned to decide whether it is charitable or otherwise once the trust is registered u....

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....as applied for in Form 10AB under Section 12A(1)(ac)(iii) of the Act. 7. The ld. DR on the other hand failed to submit any such judgment in support of the registration so rejected by the CIT(E). Hence, considering the judgment passed by the Hon'ble Delhi High Court, we held that the CIT(E) does not have any jurisdiction to reject the application for grant of registration on the premises that th....