RD KHOSLA DAV MODEL SENIOR SECOUNDRY SCHOOL,RD KHOSLA, RAM TIRTH ROAD vs. DCIT/ACIT, NEW CR BUILDING CIRCLE I

ITA 127/ASR/2026Status: DisposedITAT Amritsar22 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) passed the order without affording the assessee an opportunity to be heard. Therefore, the matter was restored to the CIT(E) to provide the assessee with a chance to present their case on merits.

What were the facts?

The assessee school's application for registration under Section 12AB and 80G was rejected by the CIT(E) ex-parte. The assessee had requested an adjournment which was denied by the CIT(E).

What were the issues?

Whether the CIT(E) erred in passing an ex-parte order without granting the assessee an opportunity of being heard. Whether the assessee should be granted a fresh opportunity to present their case before the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri V.S. Aggarwal, ITP, Ms. Rohini Sachdeva, CA
Hearing: 22.07.2026

PER S.RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned

Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”,

for short] dated 12.11.2025 for the Assessment Year 2026-27 passed

under section 12AB and 80G of the Income-tax Act, 1961 (for short ‘the Act’).

2.

At the time of hearing, ld. AR of the assessee submitted that before the ld.

CIT (E), the assessee has requested for adjournment but the same was rejected. He submitted that the ld. CIT (E) passed the order ex-parte and rejected the application. Accordingly, he pleaded that the matter may be restored bac

The order continues below.

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