GREEN PARK FREE CHURCH,DELHI vs. CIT EXEMPTIONS, DELHI

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ITA 3632/DEL/2026Status: DisposedITAT Delhi14 September 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for fresh consideration. The CIT(E) was directed to grant an opportunity of being heard to the assessee and consider all evidence on record.

What were the facts?

The assessee, Green Park Free Church, filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application, stating that the assessee did not furnish requisite documents.

What were the issues?

Whether the CIT(E) rightly rejected the registration application without properly appreciating the documents and submissions, and whether an adequate opportunity was provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

For Appellant: Shri George Koshi, CA
For Respondent: Shri K. Hauthang, CIT-DR
Hearing: 09/09/2026Pronounced: 14/09/2026

1 ITA No. 3632/Del/2026 Green Park Free Church

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3632/Del/2026 Green Park Free Church Vs. CIT (Exemption), A-24, Green Park New Delhi New Delhi. 110016 (Appellant) (Respondent) PAN: AAATG0363Q Assessee by : Shri George Koshi, CA Revenue by: Shri K. Hauthang, CIT-DR Date of Hearing 09/09/2026 Date of pronouncement 14/09/2026

O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against

the order dated 20.03.2026 passed by the CIT(E), Delhi whereby

and whereunder application filed by the assessee on 28.09.2025

in Form 10AB for registration under Section 12A(1)(ac)(ii) of the

Income Tax Act, 1961 (hereinafter referred to as the “Act”) stood

rejected.

2.

The assessee has raised grounds inter-alia that the Ld.

CIT(E)rejected the application for registration under Section 12A

of the Act without properly appreciating the documents and

2 ITA No. 3632/Del/2026 Green Park Free Church

submissions made by the appellant and further that wrongly

concluded that the appellant did not furnish the requisite

documents without granting adequate and effective opportunity

to the appellant to furnish other details.

3.

Having regard to this particular aspect of the matter, the

Learned Counsel for the assessee submitted before us that the

issue be set aside to the file of the Ld.CIT(E) for his consideration

afresh since the assessee has already filed all these documents,

copy whereof have already been annexed to the paper book filed

before us which was not considered in its proper perspective and

therefore, such prayer made by the Learned Counsel has not

been objected by the Ld. DR.

4.

Having heard the Learned Counsels appearing for the

parties and having regard to the facts and circumstances of the

matter particularly the requisite documents though furnished

before the Ld. CIT(E) which were not found to have been

considered in its proper perspective in order to prevent the

miscarriage of justice the appeal is set aside to the file of the Ld.

CIT(E) for consideration of the same afreshupon granting an

opportunity of being heard to the assessee and upon considering

3 ITA No. 3632/Del/2026 Green Park Free Church

the evidence on record or any other evidence which the assessee

may choose to file at the time of hearing of the matter.

5.

In the result the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 14/09/2026.

Sd/- Sd/- (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/09/2026 R. Naheed, Sr PS

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