SWAMI ATMA RAM LAKSHYA SANSTHAN,DELHI vs. CIT (EXEMPTION), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan Vs CIT(Exemption), 4752/47, Regar Pura, Karol Bagh, Civic Centre, Minto Road, New Delhi-110005 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAJTS9110Q Assessee by: Sh. Gagan Aggarwal, CA Revenue by: Sh. Saurav Narayan Modi, CIT-DR Date of Hearing: 14.07.2026 Date of Pronouncement: 14.08.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal by the assessee is directed against the order dated 05.12.2024 of ld. CIT(Exemptions), Delhi wherein the application filed in Form 10AB for grant of registration u/s 12AB(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) has been rejected and the provisional registration granted vide order dated 06.03.2023 for the period from A.Y. 2023-24 was also cancelled.

2 ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan The said application has been rejected vide impugned order by the ld. CIT(E) on the ground that assessee has failed to file details of information required by issuing various notices by the ld. CIT(E).

3 ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan that applicant came to know of the rejection order on 09.12.2025 when he has newly appointed counsel for filing ITR for A.Y. 2025-26 and on upon inspection of the proceeding on the income tax portal, the new counsel became aware of the impugned order. It is stated that the delay of 397 days in filing the appeal is neither intentional nor deliberate. It is further stated that the service of the impugned order was made only on an inactive e-mail address of the appellant. In his written synopsis, the appellant submitted that the notices were sent on the obsolete e-mail address yogender.chandolia@gmail.com which was originally registered on the income tax portal by the previous counsel during the initial setup. The previous counsel, who was managing the portal credentials, completely omitted to inform the appellant's management about the receipt of these notices for this hearing. It is further submitted that because of the non-working of the previous counsel, the present appeal has been filed by the new counsel after a belated period of about a year which was beyond the control of the assessee. During the hearing, the assessee/appellant submitted that he will file the affidavit of the previous counsel and accordingly the previous counsel Shri Subhash Chandolia has filed his affidavit, the contents of the same are extracted below as under:

4 ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan

5 ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan 5. The ld. DR, on the other hand, would submit that the contents of the application and the affidavit does not make out a sufficient cause for condonation of delay. It is further argued on merit, the appellant has failed to make submissions despite various notices were issued and the impugned order has been passed after due consideration and after giving effective opportunity of hearing and the ld. DR prayed for dismissal of the application.

6 ITA No. 2533/Del/2026 Swami Atma Ram Lakshya Sansthan affidavit, the factual matrix before us is such including the grounds raised for seeking condonation of delay that the applicant has made out a case which shows the sufficient cause for late filing the appeal before the Tribunal. The delay in filing the appeal is accordingly condoned. Since the impugned order has been passed without giving an effective opportunity of hearing, we deem it expedient in the interest of justice that applicant needs to be given one more effective opportunity of hearing for leading evidence/making submissions in support of his application. Accordingly, the impugned order is set aside and matter is restored to the file of the ld. CIT(E) for deciding the application de-novo after giving an effective opportunity of hearing. The assessee/appellant is also directed to make the necessary submissions/ detailed material before the ld. CIT(E) within the period of 60 days of this order.