IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3328 & 3331/Del/2025 Swavalamban Avan Vs. Commissioner of Income (E)

Swabhimaan Foundation Delhi RZ-54/5A, Gali No. 4, Raj Nagar-2 Palam Colony, New Delhi-

110077 PAN No.ABETS8469G Appellant Respondent Assessee by Ms. Prem Lata Bansal, Sr. Advocate Sh. Shivang Bansal, Advocate Revenue by Ms. Amisha S. Gupt, CIT (DR)

Date of Hearing 20.11.2025 Date of Pronouncement 14.01.2026

ORDER

PER C.N. PRASAD, JM, These two appeals are filed by the assessee in rejecting registration u/s.12A and 80G of the Act by the Ld. CIT(E)

order dated 10.03.2025.

2. These two appeals are filed with the delay of 11 days and the assessee has filed petition for condonation of delay alongwith affidavit explaining the reasons for the delay. Considering the rival submissions and the reasons explained by the assessee in filing the appeals with the delay of 11 days we find that the assessee has reasonable cause in not presenting these appeals in time and accordingly delay of 11 days in filing these appeals is condoned and the appeals are admitted for hearing on merits.

3. The Ld. Counsel for the assessee referring to the order of rejection dated 10.03.2025 of the Ld. CIT(E), stated that registration was denied to the assessee u/s.12A on the ground that certain details were not furnished by the assessee, trust is not irrevocable and financial statement for the F.Y.2022-23 is unsigned and unaudited. The Ld. Counsel for the assessee referring to page-18 of the paper book submitted that in the event of dissolution of Trust, the assets of the trust shall be utilized for the fulfillment of the acts, aims and objectives of the trust up to finish or will transfer the rest of assets/fund to an organization working for the similar aims and objectives.

4. The Ld. Counsel for the assessee referring to page-35 of the paper book submitted that the assessee furnished various details before the Ld. CIT(E), also a declaration was filed that no part of its income of the trust/assessee directly or indirectly shall be used for the benefit of any person specified in section 13(1)(c) of the Act and no part of the income or property of the trust was ever used or applied for the benefit of any persons specified in section 13(1)(c) of the Income Tax Act. 5. The Ld. Counsel for the assessee further submitted that as a matter of fact the assessee has furnished audited accounts before the Ld. CIT(E) which were not considered and overlooked while rejecting the registration.

6. The Ld. Counsel also made detailed submissions as under :-

01. That the instant appeal has been filed by the Foundation against the order-dated 10.03.25 passed by Ld. CIT(E) New Delhi u/s 12AB(1)(b)(ii)(B) of the income Tax Act whereby Ld. CIT(E) has rejected the application filed by the appellant seeking registration u/s 12A(1)(ac) (iii) of the Income Tax Act and has also cancelled the provisional registration granted to the appellant vide order-dated 04.10.2022 having unique Registration No. ABETS8469GE20221 issued for the period from AY 2023-

24 to AY 2025-26

02. The appellant further submits that the present written submissions have been prepared in respect of appeal filed against rejection of registration u/s 12AB of the Income Tax Act. However, the appellant also faces a parallel and identical rejection u/s 80G of the Act by the same authority, based on substantially similar facts, reasoning, and legal grounds. It is, therefore, most respectfully prayed that these submissions may also be treated as applicable, mutatis mutandis to the appeal filed against the rejection u/s 80G of the Act bearing ITA No.3331/Del/2025 filed on 20.05.2025. The appellant craves leave of the Hon'ble Tribunal to adopt and rely upon these submissions in the said connected matter as well, in the interest of judicial economy and to avoid repetition.

03. That the facts leading to filing the pres