SOCIETY FOR HEALTH INFORMATION SYSTEMS PROGRAMMES,DELHI vs. CIT EXEMPTION, DELHI

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ITA 2091/DEL/2026Status: DisposedITAT Delhi18 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to be heard on merit. The CIT (Exemptions) was directed to grant an opportunity of hearing and decide the issue afresh.

What were the facts?

The assessee's application for approval under Section 12AB and 80G of the Income-tax Act was rejected by the CIT (Exemptions) for not filing all requisite documents. The assessee contended that relevant documents were filed but not considered.

What were the issues?

Whether the rejection of application for registration under Section 12AB and 80G was justified on the grounds of incomplete documentation, and if the assessee deserves a fresh opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Somil Aggarwal, Advcoat4e, Shri Deepesh Garg, Advocate
For Respondent: Shri Om Prakash, CIT DR
Hearing: 08.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.2081/DEL/2026 ITA No.2091/DEL/2026 Society for Health Information Systems Programmes, vs. CIT (Exemptions), 79A, Ground Floor, Delhi. Khizrabad, Delhi - 110 025. (PAN : AAGTS9507G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Aggarwal, Advcoat4e Shri Deepesh Garg, Advocate REVENUE BY : Shri Om Prakash, CIT DR Date of Hearing : 08.07.2026 Date of Pronouncement : 08.07.2026 O R D E R PER S.RIFAUR RAHMAN,AM: 1. These appeals are filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Exemptions), Delhi [for short ‘ld. CIT (E)] dated 26.12.2025 under section 12AB and 80G of the Income-tax Act, 1961 (for short ‘the Act’).

2.

Heard both the parties and perused the material on record. We observed that the ld. CIT (E) rejected the application for approval u/s 12AB of the Act mainly on the ground that the assessee has filed some documents but not filed

all the requisite documents/agreements. However, it is brought to our notice that relevant documents were filed for seeking registration but the same was not considered. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

3.

Similarly, the registration u/s 80G was also rejected on the same ground. The assessee is in appeal before us by filing separate appeal vide ITA No.2081/Del/2026. We remit this issue also back to the file of ld. CIT (E) in the interest of justice. Both the issues under consideration may be decided as per law.

4.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on this 8th day of July, 2026 after the conclusion of the hearing.

Sd/- sd/- (RAJ KUMAR CHAUHAN) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 18.08.2026 TS

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