R S SANGWAN MEMORIAL EDUCATION SOCIETY,BHIWANI vs. EXEMPTIONS WARD, ROHTAK

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ITA 3220/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the impugned order did not clearly mention the mode of service of the notice, nor did it establish satisfaction of service. Therefore, the matter was restored to the Competent Authority for fresh notice and a de novo order.

What were the facts?

The assessee's application for registration under Section 12AB and cancellation of registration under Section 12A(1)(ac)(ii) was rejected by the Competent Authority. The rejection was primarily due to the assessee's failure to respond to notices.

What were the issues?

Whether the rejection of registration was justified based on non-compliance with notices, and if proper service of notice was established.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Pronounced: 29.07.2026

INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: G BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA 3220/DEL/2026 निर्धारणवर्ा/AssessmentYear:2026-27) R S SANGWAN MEMORIAL EXEMPTIONS WARD EDUCATION SOCIETY EXEMPTIONS WARD A UNIT OF R S SANGWAN ROHTAK MEM EDUCATION SOCIETY ROHTAK-, HARYANA ,V AND PO CHARKHI TEHSIL Vs. D 6TH KM STONE DADRI BHIWANI, BHIWANI-127306, HARYANA अपीलधर्थीAppellant प्रत्यर्थी Respondent

Permanent Account Number of AAAAR4791E Assessee:

अपीलधर्थीद्वारा/Appellant represented by: None प्रत्यर्थीद्वारा/Respondentrepresented by: Shri Jadhav Shukracharya Krupacharya, CIT, DR सुनवाईकीतारीख/Date of conclusion of hearing: 29.07.2026 घोषणाकीतारीख/Date of pronouncement: 29.07.2026 आदेश / ORDER

PERSHRI ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal is preferred by the Assessee against the order dated 06.03.2026 of the Commissioner of Income-tax, Exemption, Chandigarh (hereinafter referred as

ITA 3220/DEL/2026 R S SANGWAN MEMORIAL EDUCATION SOCIETY

‘Competent Authority’) against the rejection of Application u/s 12AB and cancellation of registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 for AY: 2026-27.

2.

During hearing none appeared for appellant though notice are issued. No more notice is justified and on hearing ld. DR we find that ld. CIT(E) has rejected the application of assesse and canceled the registration primarily on the basis that assesse had failed to respond to the notices and in this context as we go through the impugned order of ld. CIT(E) the same mentions of notice dated 05.11.2025 being issued, however, there is no mention of the mode of service and that satisfaction of ld. CIT(E) that notice was served on the assesse. We find from the form 35, that the application of assesse was accompanied by various documents and the same could have been made basis for examining the eligibility, however, application has been dismissed for non- compliance only. 3. In the light of aforesaid facts and circumstances, we consider it appropriate case to restore the issue involved in the application to the files of ld. CIT(E) with a direction to issue fresh notice and pass order afresh. The appeal is allowed for statistical purposes. Order pronounced in the open court on 29.07.2026

Sd/- Sd/- MANISH AGARWAL ANUBHAV SHARMA ACCOUNTANT MEMBER JUDICIAL MEMBER

Delhi Dated: 31.08.2026 Rohit. Sr. PS

ITA 3220/DEL/2026 R S SANGWAN MEMORIAL EDUCATION SOCIETY

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