AIMAMEDIA FOUNDATION,MEERUT vs. CIT (EXEMPTION), DELHI

ITA 7457/DEL/2026Status: DisposedITAT Delhi21 September 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee claimed to have submitted substantial documents, including reconciliation of receipts. The Tribunal set aside the CIT(E)'s order and restored the matter for a fresh decision.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(Exemption) rejected the application for non-compliance with notices requesting details and documents.

What were the issues?

Whether the rejection of registration application by CIT(E) for alleged non-compliance was justified, considering the documents claimed to have been filed by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB(1)(b)(ii)(B)

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Appellant: Adv. Sh. Sankalp Malik, Adv
For Respondent: Shri Robin Rawal, CIT. DR
Hearing: 21.09.2026Pronounced: 21.09.2026

PER VIMAL KUMAR, JM:

The appeal filed by the Appellant/assessee is against order dated 30.06.2026 of ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(A)”] under section 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2026-27. P a g e | 2 AIMAMEDIA FOUNDATION

2.

Brief facts of the case are that the applicant filed application dated 01.01.2026 in Form No. 10AB for registration u/s 12A(1)(ac)(ii) of the Act. A questionnaire dated 08.04.2026 was issued with the request to furnish details in support of claim u/s 12A(1)(ac)(ii) of the Act. The applic

The order continues below.

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