DELHI UNIVERSITY WOMENS ASSOCIATION,DELHI vs. CIT (E) DELHI, NEW DELHI

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ITA 6224/DEL/2026Status: DisposedITAT Delhi12 August 2026AY 2027-284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had presented documentary evidence to support its non-profit activities. The impugned order of the CIT(E) was set aside, and the matter was restored for a fresh decision.

What were the facts?

The Delhi University Women's Association applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application, stating the society operated as a commercial entity and not for the public at large.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration based on the finding that the society was commercial in nature, despite the assessee providing evidence of its charitable activities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

Hearing: 10.08.2026Pronounced: 12.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 6224/Del/2026, A.Y. 2027-28 Delhi University Womens Vs. CIT(E), Association Delhi 10 Cavalry Lanes, Chhatra Marg, University of Delhi, Delhi 110007, Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAD4230A Appellant .. Respondent

Appellant by : Sh. Ved Mittal, CA Respondent by : Sh. K. Hauthang, CIT-DR Date of Hearing 10.08.2026 Date of Pronouncement 12.08.2026

O R D E R PER VIMAL KUMAR, JM: The appeals filed by the assessee is against the order dated 27.03.2026 of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”] under section 12A(1)(ac)(ii) of the Income Tax Act, 1961

P a g e | 2 ITA No. 6224Del/2026 Delhi University Womens Association (hereinafter referred to as “the Act”) rejecting application in Form 10AB for grant of registration u/s 12A(1)(ac)(ii) of the Act.

2.

Brief facts of the case are that the applicant/assessee filed application dated 20.09.2025 in Form 10AB for registration u/s 10AB(1)(b)(ii)(B) of the Act. Questionnaire dated 27.12.2025 with request to furnish certain details/ documents/ clarifications was issued. The assessee filed submissions. On completion of proceedings, ld. CIT(E) vide order dated 27.03.2026 rejected application.

3.

Being aggrieved, the appellant/assessee preferred present appeal on following grounds:

“1. The order of the learned commissioner of income tax (Exemption), Delhi (hereinafter referred as “Ld. CIT(E) Delhi”) erred in law and facts while arbitrarily and against the rule of law while rejecting the application dated 20.09.2025 in Form 10AB for grnt of renewal of regular registration under sub clause (ii) of clause (ac) of sub section 1 of section 12A in Form No. 10AD vide order dated 27.03.2026 DIN No. ITBA/EXM/F/EXM45/2025- 26/1088026649(1). The appellant assessee seek relief by way of setting aside the rejection order of Ld. CIT(E) Delhi referred above and direct to the ld. CIT(E) Delhi to allow the renewal of regular registration. 2. The appellant craves leave to alter, amend or add any other ground of appeal either before or during the course of hearing.” 4. Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) vide rejection order failed to appreciate that the assessee-society was incorporated on 31.10.1964. The assessee was a non-profit organization

P a g e | 3 ITA No. 6224Del/2026 Delhi University Womens Association functioning with the objective of promoting women empowerment, social welfare, education and community well-being. The society maintained documentary evidence of its activity to establish their genuineness. The copy of UGC Serial No. 9 to 15 page. The matter may be restored to the file of ld. CIT(E).

5.

Ld. Departmental Representative submitted that the assessee had failed to submit complete documents in support of application.

6.

From examination of record in light of the aforesaid rival contention, it is crystal clear that the Ld. CIT(E) vide impugned order dated 27.03.2026 rejected application for grant of registration u/s 12A(1)(ac)(ii) of the Act on several grounds inter alia that the society works exclusively as a commercial entity and not working for public at large. The findings have been challenged by referring to submissions and documents i.e Copy of UGC letter, Annual Report, Minutes Book of EC meeting dated 24.07.2024, documents relating to Vatasalya day care unit, Documents relating to nursery school, Documents relating to medical centre facilities and Photographs from page No. 61 to 120. The applicant/ assessee has prayed for restoration of matter to the file of ld. CIT(E).

7.

In view of above material facts and in the interest of justice, the impugned order dated 27.03.2026 of ld. CIT(E) is set aside and the matter is restored to the file

P a g e | 4 ITA No. 6224Del/2026 Delhi University Womens Association of ld. CIT(E) for afresh decision in accordance with law after affording a fair opportunity of hearing to the appellant/assessee.

8.

In the result, the appeals filed by the appellant/assessee are allowed for statistical purposes. Order pronounced in the open court on 12.08.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12.08.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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