MATA KRISHNA WANTI MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. PCIT (CENTRAL), DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. SATBEER SINGH GODARA, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3478/Del/2026 (Assessment Year : -) Mata Krishna Wanti Vs. PCIT(Central), Memorial Educational Delhi – 2 Society (Regd) N. S. Road, Mianwali Nagar Delhi – 110 034 PAN No. AAATM 7817 M (APPELLANT) (RESPONDENT) Assessee by Shri Ankit Kumar, Adv. Revenue by Shri Zafarul Haque Tanweer, CIT-D.R. Date of hearing: 06.08.2026 Date of Pronouncement: 06.08.2026

ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER : This captioned appeal has been filed by the assessee against the order of the learned Pr. Commissioner of Income Tax (Central)-Delhi-2 [‘PCIT(Central)-2’ in short] dated 17.03.2026 for registration of application under section 12A(1)(ac)(ii) of the Income-tax Act, 1961. 2. The grounds raised by the assessee are as under : “1. General Ground

ITA No. 3478/DEL/2026 [A.Y -] Mata Krishna Wanti Memorial Educational Society vs. PCIT That the impugned order passed by the learned PCIT (Central), Delhi-2 under section 12AB rejecting the application for registration is bad in law, contrary to facts, and liable to be quashed. 2. Violation of Principles of Natural Justice That the learned PCIT (Central), Delhi-2 has erred in passing the impugned order in gross violation of the principles of natural justice inasmuch as no proper and effective opportunity of being heard was provided to the appellant. The learned Commissioner has proceeded to draw adverse conclusions without duly considering the submissions made and without granting adequate opportunity to rebut the allegations. 3. Erroneous Conclusion on Genuineness of Activities That the learned Commissioner has erred in concluding that the activities of the appellant are not genuine without conducting any independent verification or examination of actual activities carried out by the appellant. The conclusion is based on assumptions and not on verified facts. 4. Denial of Cross-Examination That the learned Commissioner has erred in relying upon statements of third parties without affording the appellant an opportunity to cross-examine such persons. The denial of cross-examination vitiates the entire proceedings and renders the findings invalid. 5. Reliance on Search Proceedings Without Finality That the learned Commissioner has erred in placing reliance on material gathered during search proceedings, which is only prima facie in nature and has not attained finality. Such material cannot be the sole basis for rejecting registration. 6. The appellant craves leave to add, to alter, vary, modify or otherwise amend the grounds before the appeal is heard and finally disposed of.”

ITA No. 3478/DEL/2026 [A.Y -] Mata Krishna Wanti Memorial Educational Society vs. PCIT the Act in Form 10AB for registration. For which, notices dated 23.10.2025, 21.11.2025 and 05.12.2025 were issued by CIT(E), Delhi for furnishing the documents/clarification/information but there were no submission on behalf of the assessee. Thereafter, application of the assessee was transferred to the PCIT(Central)-2, ld. PCIT(Central)-2 rejected the application by observing that “the assessee is not carrying out any genuine activity for charitable purposes”. 4. Aggrieved by the Order of the ld. PCIT(Central)-2, the assessee filed this appeal before us. 5. At the outset, learned Counsel of the assessee stated that the PCIT(Central)-2 has passed an ex-parte order and prayed for setting aside the order to the file of PCIT(Central)-2 for fresh adjudication. 6. Per contra, learned DR did not raise any serious objection and relied upon the order of authorities below. 7. We have heard the rival submissions and perused the material available on record. We find that the PCIT(Central)-2 had given opportunities to the assessee and in absence of any response from the assessee, the PCIT(Central)-2 passed an ex-parte order. We are of the considered view that the PCIT(Central)-2 may give a reasonable opportunity to the assessee to represent the case. We therefore, are of the view that the issues of charitable activity and its genuineness be

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ITA No. 3478/DEL/2026 [A.Y -] Mata Krishna Wanti Memorial Educational Society vs. PCIT set aside to the file of the PCIT(Central)-2 for fresh adjudication. The PCIT(Central)-2 is directed to accord three effective opportunities to the assessee and assessee is likewise directed to avail the opportunities and submit documents/evidence as required by the PCIT(Central)-2. The appeal of the assessee is decided in aforesaid terms. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 06.08.2026

Sd/- Sd/- (SATBEER SINGH GODARA) (NAVEEN CHANDRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 13.08.2026 Priti Yadav, Sr. Ps*