SWAMI DAYANAND EDUCATIONAL TRUST,GURGAON vs. CIT (EXEMPTIONS), CHANDIGARH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.- 2123/Del/2026 [Assessment Year: 2026-27] Swami Dayanand Educational CIT(Exemption), Trust, CR Building, Himalaya Marg, Plot No. 166, Near Artemist Vs Sector-17, E, Hospital, Redlight, Sector-51, Chandigarh, 160017. Gurugram, Haryana-122001. PAN- AAKTS8088E Assessee Revenue Assessee by Shri Naveen Gupta, Adv. Revenue by Shri Om Prakash, CIT(DR) Date of Hearing 13.07.2026 Date of Pronouncement 17.07.2026 ORDER Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 24.02.2026 of the Commissioner of Income-tax (Exemption), Chandigarh [hereinafter referred to as the ‘Ld. CIT(A)] pertaining to Assessment Year (A.Y.) 2026-27.

ITA No.- 2123/Del/2026 Swami Dayanand Educa�onal Trust. 2. Vide grounds of appeal, the assessee has challenged the exparte rejection order passed by the Ld. CIT(E) ignoring his request for adjournment. 3. Brief facts are that the assessee filed an application for registration u/s 12A(1)(ac)(ii) of the Act on 30.09.2025. A notice dated 06.02.2026 was issued seeking assessee’s reply on certain issues alongwith details regarding nature of its activities. In response to this notice, the assessee filed a request for adjournment on 13.02.2026. The order rejecting the assessee’s application was passed on 24.02.2026 without giving any further opportunity. Aggrieved, the assessee has filed the present appeal before the Tribunal. 4. Before us, Ld. AR has submitted that only one notice was issued to the assessee on 06.02.2026 seeking various details by 13.02.2026. The assessee’s request for adjournment was not considered and exparte rejection order was passed on 24.02.2026. In view of these facts, Ld. AR has requested for remanding the matter to CIT(E) for fresh consideration. Ld. DR has also not objected to the said proposition. 5. After hearing both the parties, in the interest of justice, we deem it appropriate to restore the matter to CIT(E) for fresh consideration and decision on merits after giving reasonable opportunity of being heard to the assessee.

ITA No.- 2123/Del/2026 Swami Dayanand Educa�onal Trust. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17.07.2026

Sd/- Sd/- [MADHUMITA ROY] [RENU JAUHRI] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated- 17.07.2026. Pooja. Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(A) 5. DR

Asst. Registrar, ITAT, New Delhi,