What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the impugned order. The matter was remitted back to the CIT(Exemption) for fresh adjudication, with an opportunity for the assessee to be heard.

The assessee trust failed to provide requested details to the CIT(Exemption) on multiple occasions, leading to an ex parte order. The assessee attributed the non-compliance to the medical condition of its Principal Trustee.

What were the issues?

Whether the CIT(Exemption) rightly passed an ex parte order without granting adequate opportunity to the assessee, and if the assessee's non-compliance due to medical reasons warrants a fresh opportunity.

Yogshakti Educational and… vs CIT | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Shri Tarandeep Singh, Adv

For Respondent: Shri Sher Singh, CIT DR

Hearing: 08.09.2026

ITA No.6482/DEL/2026 YOGSHAKTI EDUCATIONAL AND CHARITABLE TRUST IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.6482/DEL/2026 Assessment Year: 2027-28 YOGSHAKTI EDUCATIONAL AND Vs. CIT (EXEMPTIONS), CHARITABLE TRUST, New Delhi, 423, Hemkunt Chambers, 89, Nehru Delhi 110002. Place, New Delhi, Delhi 110019. PAN No. AAATY0814G Appellant Respondent Assessee by Shri Tarandeep Singh, Adv. Revenue by Shri Sher Singh, CIT DR Date of hearing: 08.09.2026 Pronouncement on 08.09.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, there is a delay of nine days for which the assessee has filed a detailed affidavit through which the fact of medical emergency with respect to the Principal Trustee has been given as a reason for the said delay. Considering the shortness of delay and the reasons given in the said affidavit, the delay is hereby condoned and the appeal is admitted for adjudication.

This appeal arises from order passed by Ld. CIT(Exemption), Delhi, dated 12.03.2026, passed u/s 12AB(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”).

ITA No.6482/DEL/2026 YOGSHAKTI EDUCATIONAL AND CHARITABLE TRUST 2.1 In this case, the assessee was asked to submit certain details on at least two occasions by the Ld. CIT(E), however, the assessee did not respond to such opportunities and thereby an ex parte order has been passed.

2.2 The assessee has challenged this action of Ld. CIT(Exemption) and has also taken a ground of denial of opportunity.

Before us the Ld. AR stated that due to recurring medical condition of the Principal Trustee compliance could not be made in time before the Ld. CIT(Exemption). It was prayed by the Ld.AR another opportunity may be given so that the assessee is able to make a presentation before the Ld. CIT(Exemption).

3.1 The Ld. DR had no objection in case the matter was to be remanded back.

We have considered the submissions of Ld. AR/DR and have gone through the records before us. Considering the prayer of the assessee and the fact of medical problems brought on record through affidavit requesting condonation of delay, we deem it fit to set aside the impugned order and remit the same back to the file of Ld. CIT(Exemption) for fresh adjudication. While adequate opportunity of hearing would be given by the Ld. CIT(Exemption), the assessee would do well to avail of the same.

ITA No.6482/DEL/2026 YOGSHAKTI EDUCATIONAL AND CHARITABLE TRUST

In the result, the appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 08.09.2026

Sd/- Sd/- (SATBEER SINGH GODARA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18.09.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

YOGSHAKTI EDUCATIONAL AND CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION) DELHI, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments