CHILDRENS HOPE,NEW DELHI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), NEW DELHI

PDF · subscribers
ITA 3534/DEL/2026Status: DisposedITAT Delhi17 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) overlooked a prior registration order under section 12A dated September 27, 2013, which was submitted by the applicant. Therefore, the CIT(E)'s orders were set aside.

What were the facts?

The applicant filed applications for registration under sections 12AB and 80G. The CIT(E) rejected these applications, stating the applicant did not have registration under section 12A prior to April 1, 2021.

What were the issues?

Whether the CIT(E) erred in rejecting the applications for registration under sections 12AB and 80G by failing to consider the prior registration under section 12A.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 12A(1)(ac)(ii),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A”, NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri A K Nagar, CA
For Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Hearing: 17.09.2026Pronounced: 17.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3533/Del/2026 ITA No. 3534/Del/2026 Childrens Hope Vs. The Commissioner of C-46, Income Tax (exemption), May Fair Gardens, Civic Center, Hauz Khas Enclave, Minto Road, New Delhi New Delhi PAN: AABTC4295J Appellant .. Respondent Appellant by : Shri A K Nagar, CA Respondent by : Shri Zafarul Haque Tanweer, CIT-DR Date of Hearing 17.09.2026 Date of Pronouncement 17.09.2026

O R D E R PER VIMAL KUMAR, JM: The appeals are arising out of separate orders dated 23.03.2026 rejecting applications u/s 12AB and 80G by Ld. CIT(E) u/s 12A(1)(ac)(ii).

2.

Brief facts of the case are that the applicant filed application dated 29.09.2025 in Form 10AB for registration u/s 12AB and 80G. The applicant

P a g e | 2 ITA No. 3533 & 3534/Del/2026 Children Hope, New Delhi

was issued notices dated 28.12.2025 and 05.03.2026 with the request of certain details and request for registration u/s 12A(1)(ac)(ii) of the Act, applicant submitted reply. On completion of proceedings, ld. CIT(E) rejected application vide order dated 23.03.2026.

3.

Being aggrieved, the appellant/assessee preferred above captioned appealṣ

4.

Ld. Authorized Representative for appellant/assessee submitted that the appellant is a registered charitable trust since 31.08.2012. The appellant had submitted reply and documents on 21.01.2026 and 09.03.2026 inter alia mentioning grant of registration u/s 12A of the act vide order dated 27.09.2013 page no. 31 of P.B. i.e before 01.04.2021. Therefore, the reason for rejection is incorrect. The matter may be restored to the file of ld. CIT(E).

5.

Ld. Departmental Representative relied on impugned orders.

6.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) rejected applications for registration u/s 12AB and 80G vide impugned orders dated 23.03.2026 by mentioning that the applicant obtained regular registration vide order dated 04.04.2022 without

P a g e | 3 ITA No. 3533 & 3534/Del/2026 Children Hope, New Delhi

having any order of registration u/s 12A prior to 01.04.2021. However, the order of registration u/s 12A of the Act dated 27.09.2013 which is at page no. 31 of paper book was already submitted before ld. CIT(E). It may be oversite, the same was not taken note of. Therefore, the impugned orders dated 23.03.2026 of ld. CIT(E) are set aside and the matters are restored to the file of ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

7.

In the result, the appeals filed by the appellant/assessee are allowed for statistical purposes.

Order pronounced in the open court on 17.09.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18.09.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →