What did the Tribunal hold?

The Tribunal remitted the issue back to the CIT(Exemption) for fresh consideration. The CIT(Exemption) is directed to grant an opportunity of hearing to the assessee and consider all evidence.

The assessee's application in Form No.12AB(1)(b)(ii) was rejected by the CIT(Exemption) due to a lack of requisite submissions. No one appeared for the assessee during the appeal hearing.

What were the issues?

Whether the CIT(Exemption) properly rejected the assessee's application without granting sufficient opportunity for compliance and hearing.

Ice Skaing Association vs CIT | ITAT Delhi 2026

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

For Respondent: Shri Rajesh Mahajan, Sr DR

Hearing: 23/06/2026Pronounced: 09/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 5262/Del/2026 (A.Y 2026-27) Ice Skaing Association Vs. CIT(Exemption) 7/19, Ansari Road, Civic Centre, Minto Road, New Delhi New Delhi (Appellant) (Respondent) PAN: AAATI4489D Assessee by : None Revenue by: Shri Rajesh Mahajan, Sr DR Date of Hearing 23/06/2026 Date of pronouncement 09/09/2026

O R D E R PER MADHUMITA ROY, J. M: The instant appeal filed by the assessee is directed against the order

dated 09.03.2026 passed by the CIT(E), Delhi whereby and whereunder in

the absence of requisite submissions made by the applicant in support of

the application in Form No.12AB(1) (b) (ii) of the Act the same stood rejected.

None appeared for the assessee at the time of call.

Having regard to the part submission been filed by the assessee before

the Ld. CIT(E) and deficiencies not been removed by the assessee, the issue

is remitted to the file of the Ld. CIT(E) for consideration of the same afresh

upon compliance being made by the assessee. The Ld. CIT(E) is further

directed to grant an opportunity of being heard to the assessee and to

2 ITA No. 5262/Del/2026 Ice Skaing Association

consider the evidence on record and any other evidence which the assessee

may choose to file at the time of hearing of the matter. The assessee’s

appeal is thus, allowed for statistical purposes.

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

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

ICE SKAING ASSOCIATION,DELHI vs. CIT(EXEMPTION), DELHI

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What were the facts?

What were the issues?

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