BANARSI DAS BANGA CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION), DELHI

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ITA 5102/DEL/2026Status: DisposedITAT Delhi17 July 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not properly consider the application and the documents submitted. To prevent injustice, the Tribunal granted the assessee a further opportunity to present its case.

What were the facts?

The assessee filed an application for registration under Section 12AB(1)(b)(ii) of the Income Tax Act. The CIT(E) rejected the application due to a lack of requisite submissions from the assessee.

What were the issues?

Whether the CIT(E) properly considered the assessee's application for registration under Section 12AB and the supporting documents.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRIWANT SAHAY

For Appellant: Shri Pawan Chikkara, CA
For Respondent: Shri Rajesh Mahajan, CIT DR
Hearing: 25/06/2026Pronounced: 17/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 5102/Del/2026 Banarsi Das Banga Charitable Vs. CIT(E), Trust Delhi 4112, Naya Bazar, Delhi- 110006 (Appellant) (Respondent) PAN: AAATB1195K Assessee by : Shri Pawan Chikkara, CA Revenue by: Shri Rajesh Mahajan, CIT DR Date of Hearing 25/06/2026 Date of pronouncement 17/07/2026

O R D E R PER MADHUMITA ROY, J. M.: 1. The appeal filed by the assessee are directed against the order dated 10.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No. 10AB for registration u/s 12AB(1)(b)(ii) of the Act has been rejected.

2.

Having regard to this particular facts of non consideration of the applications U/S 12AB of the Act by the Ld CIT(E) in its proper perspective in spite of relevant documents having been duly produced by the assessee before him, in order to prevent the miscarriage of justice, we would like to grant a further opportunity to the assessee to represent its case effectively before the Ld. CIT(E).

3.

Thus, the appeal is disposed of by setting aside the issues to the file of the Ld. CIT(E) for fresh adjudication of the same upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

5102/Del/2026 Banarsi Das Banga Charitable Trust

4.

Appeal preferred by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17/07/2026 .

-Sd/- -Sd/- (KRIWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 17/07/2026 Pooja Mittal, Sr. PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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