MATA MUNIYA DEVI EDUCATIONAL SOCIETY,SAMALKA NEW DELHI vs. CIT(EXEMPTION), DELHI, DELHI

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ITA 5419/DEL/2026Status: DisposedITAT Delhi12 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the facts were similar to a previous case where the matter was remitted back to the CIT(E) for fresh adjudication. Therefore, the Tribunal decided to follow the precedent and remit the issue back to the CIT(E).

What were the facts?

The assessee, Mata Muniya Devi Educational Society, appealed against the order of the CIT(E) rejecting its application for registration under Section 12AB. The CIT(E) had relied on an earlier order that was subsequently set aside by the ITAT.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration by not giving effect to a prior ITAT order that had set aside the earlier decision. The core issue is the proper adjudication of the registration application after a previous order was overturned.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii),Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

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

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

For Appellant: CA & Ms
Hearing: 22.06.2026Pronounced: 12.08.2026

PER S. RIFAUR RAHMAN, AM:

The assessee has filed appeal against the order of the learned Commissioner of Income Tax (Exemption), Delhi [“ld. CIT(E)”, for short] dated 18.03.2026 u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (for short ‘the Act’).

2 ITA No. 5419/Del/2026 Mata Muniya Devi Educational Society 2. Aggrieved with the above order, the assessee is in appeal before us raising the following grounds of appeal:

“1. That on the facts and in the circumstances of the case and in law, the order passed by the Ld. Commissioner of Income Tax (Exemption), Delhi under section 12AB(1)(b)(ii) dated 18.03.2026 is bad in law, arbitrary and liable to be quashed. 2. That the Ld. CIT(Exemption) erred in rejecting the application filed by the Appellant in Form No. 10AB under section 12A(1)(ac)(ii) of the Income Tax Act, 1961 by holding the same to be not maintainable. 3. That the Ld. CIT(Exemption) failed to appreciate that the earlier order dated 12.12.2024, relied upon in the impugned order, had already been set aside/restored by the Hon'ble ITAT, Delhi Bench in ITA No. 808/Del/2025 vide order dated 14.05.2025 for fresh adjudication on merits. 4. That the Ld. CIT(Exemption) grossly erred in not giving proper effect to the directions issued by the Hon'ble ITAT despite the Appellant having filed a specific application dated 10.04.2026 before the Ld. CIT(Exemption), Delhi seeking giving effect to the order of the Hon'ble ITAT and fresh adjudication of the application for registration under section 12A(1)(ac)(iii). 5. That the Ld. CIT(Exemption) failed to appreciate that the Appellant Society is genuinely engaged in charitable and educational activities and is otherwise eligible for registration under section 12AB of the Income Tax Act, 1961. 6. That the impugned order has been passed without properly appreciating the facts, evidences and submissions placed on record and without providing adequate and effective opportunity of being heard to the Appellant. 7. That the Appellant craves leave to add, alter, amend, modify or withdraw any of the above grounds of appeal at or before the time of hearing.

3.

At the time of hearing, ld. AR of the assessee brought our notice the page no. 73 of the paper book which is a decision of the co-ordinate bench in assessee’s own case ITA No. 808/Del/2025 dated 14.05.2025. Facts in the present case is exactly similar to the above appeal and he prayed that it is squarely covered in favour of the

3 ITA No. 5419/Del/2026 Mata Muniya Devi Educational Society assessee, submitted that the appeal may be remitted back to the ld. CIT(E) to consider the materials submitted by the assessee after giving proper opportunity of being heard to the assessee and prayed accordingly.

4.

On the other hand, the ld. DR relied on the findings of the ld. CIT(E).

5.

Considered the rival submissions and materials placed on record. The facts in present case is exactly similar to the facts noticed in ITA No. 808/Del2025 wherein the issue was remitted back to the ld. CIT(E) to undertake afresh adjudication on merits in accordance with law after giving proper opportunity of being heard to the assessee. Respectfully, following the above decision, we are inclined to remit this issue also to the file of the ld. CIT(E) to do fresh adjudication on merits after being given proper opportunity of being heard to the assessee.

6.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the Open Court on 12.08.2026

Sd/- Sd/- (RAJ KUMAR CHAUHAN) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 12.08.2026 *GP/Sr.PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(E)

4 ITA No. 5419/Del/2026 Mata Muniya Devi Educational Society 4. C.I.T. 5. D.R: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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