SARAHANA SCOIETY FOR WELFARE AND DEVELOPMENT,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

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ITA 5250/DEL/2026Status: DisposedITAT Delhi08 September 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and remanded the matter back for fresh adjudication. The CIT(E) is to consider the evidence on record or any further evidence the assessee may file.

What were the facts?

The assessee's application for registration under Section 12AB(1)(b)(ii) was rejected by the CIT(E) due to a lack of requisite submissions. The assessee claimed they filed an adjournment application and a reply which were not properly considered.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions and adjournment request before rejecting the application for registration. The procedural fairness of the rejection order.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

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

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Respondent: Shri Rajesh Mahajan, CIT, DR
Hearing: 23/06/2026Pronounced: 08/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No. 5250/Del/2026 (A.Y 2026-27) Sarahana Society for Welfare Vs. CIT(Exemption) and Development Civic Centre, Minto Road, C-17, Panchsheel Enclave, New Delhi New Delhi (Appellant) (Respondent) PAN:AAITS2684J

Assessee by : None Revenue by: Shri Rajesh Mahajan, CIT, DR

Date of Hearing 23/06/2026 Date of pronouncement 08/09/2026 O R D E R PER MADHUMITA ROY, J. M.: The instant appeal filed by the assessee is directed against the

order dated 10.03.2026 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.

2.

It is the case of the Assessee that the Assessee filed

adjournment application on 05.03.2026 and though submitted

reply on 09.03.2026 the same was not taken into consideration in its

proper perspective and the order of rejection was made by the Ld.

CIT(E) to the application made by the Assessee under Section

12AB(1)(b) (ii) of the Act.

ITA No. 5250/Del/2026 Sarahana Society for Welfare & Development

3.

Thus, having regard to this particular aspect of the matter,

though none appeared on behalf of the Assessee in order to prevent

the miscarriage of justice, we are setting aside the issue to the file of

the Ld. CIT(E) for adjudication afresh on the merit of the matter on

the basis of the evidence on record or any other evidence which the

Assessee may choose to file at the time of the hearing of the appeal.

We also make it clear that in the event, the Assessee does not

cooperate with the Ld. CIT(E), the said authority would be at liberty

to pass orders strictly in accordance with law. The appeal preferred

by the Assessee is, therefore, allowed for statistical purposes.

Order pronounced in the open court on 08/09/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 08/09/2026 R. Naheed, Sr PS Copy forwarded to

1.

Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

ITA No. 5250/Del/2026 Sarahana Society for Welfare & Development

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