SHRI ARVIND FOUNDATION,NEW DELHI vs. CIT EXEMPTION, NEW DELHI

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ITA 6468/DEL/2026Status: DisposedITAT Delhi07 September 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and remitted the matter back to the CIT(Exemption) for fresh adjudication. This was done in the interest of substantive justice, considering the totality of facts and circumstances.

What were the facts?

The assessee's application for registration under Section 80G(5) was rejected by the CIT(Exemption) due to non-compliance with notices. The assessee did not appear for hearings, and the Revenue had no objection to the matter being remanded.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application without granting sufficient opportunity. The issue revolves around procedural fairness and compliance with statutory requirements for registration.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Respondent: Shri Sher Singh, CIT
Hearing: 07.09.2026

ITA No.6468/DEL/2026 SHRI ARVIND FOUNDATION 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.6468/DEL/2026 Assessment Year: 2026-27 SHRI ARVIND FOUNDATION, Vs. CIT (EXEMPTION), Flat No. G-62, Sixth Floor, DGS Income Tax Department, CGHS Ltd., Plot No.6, Sector 22, New Delhi, Delhi 110002. Dwarka, New Delhi, Delhi 110075. PAN No. ABFTS6367L Appellant Respondent Assessee by None Revenue by Shri Sher Singh, CIT Date of hearing: 07.09.2026 Pronouncement on 07.09.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This appeal arises from order dated 12.11.2025, passed u/s 80G(5) of the Income Tax Act, 1961 (hereafter as “the Act”), by Ld. CIT(Exemption), Delhi. The Ld. CIT(E) is seen to have rejected the assessee’s application on account of non-compliance to notices issued from his office.

1.1 On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication, with the help of Ld. DR.

2.

It was pointed out by the Ld. DR that the Ld. CIT(Exemption) had provided two opportunities for filing the necessary details however, since 1

ITA No.6468/DEL/2026 SHRI ARVIND FOUNDATION the assessee did not avail off the opportunities so provided hence, the matter was disposed of by rejecting the application. The Ld. DR had no objection in case the matter was to be remanded back for fresh consideration.

3.

We have considered the rival submissions and have gone through the records before us. Considering the totality of facts and circumstances of the case, and in the interest of substantive justice, we deem it fit to remit this matter back to the file of Ld. CIT(Exemption) for fresh adjudication. For this purpose, we set aside the impugned order.

4.

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

Order pronounced in the open court on 07.09.2026

Sd/- Sd/- (SATBEER SINGH GODARA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 16.09.2026 *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

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