MARCO FOUNDATION, NEW DELHI,NEW DELHI vs. ITO, WARD EXEMPTION 1(4), DELHI, NEW DELHI

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ITA 1822/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned orders and remitted the matter back to the CIT(Exemptions) for fresh adjudication. The assessee was to be provided with an adequate opportunity of being heard.

What were the facts?

The assessee, Marco Foundation, filed appeals against the rejection of its application under Section 12AB(1)(b)(ii) of the Income Tax Act. The assessee's representative stated that they could not present necessary details before the CIT(Exemptions) and requested another opportunity.

What were the issues?

Whether the assessee was denied a proper opportunity to present its case before the CIT(Exemptions) leading to the rejection of its application.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri Ankur Gulati, AR
For Respondent: Shri Jitender Singh, CIT DR

ITA Nos. 1822 & 1823/DEL/2026 MARCO FOUNDATION

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1822/DEL/2026 Assessment Year: 2026-27 MARCO FOUNDATION, Vs. INCOME TAX OFFICER, A-83/4, Ground Floor, Income Tax Office, Naraina Industrial Estate, WARD EXEMPTION 1(4), New Delhi, Delhi 110028. Civic Centre, Minto Road, PAN No.AAFTM6195D New Delhi, Delhi 110002. Appellant Respondent & ITA No.1823/DEL/2026 Assessment Year: 2026-27 MARCO FOUNDATION, Vs. INCOME TAX OFFICER, A-83/4, Ground Floor, Income Tax Office, Naraina Industrial Estate, WARD EXEMPTION 1(4), New Delhi, Delhi 110028. Civic Centre, Minto Road, PAN No.AAFTM6195D New Delhi, Delhi 110002. Appellant Respondent Assessee by Shri Ankur Gulati, AR Revenue by Shri Jitender Singh, CIT DR

Date of hearing: 13 .07.2026 Pronouncement on 15.07.2026 O R D E R PER BENCH: 1. This is a batch of two appeals pertaining to the same assessee for AY 2026-27. While ITA 1822/Del/2026 pertains to an order of rejection u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”);

ITA Nos. 1822 & 1823/DEL/2026 MARCO FOUNDATION ITA 1823/Del/2026 pertains to an order of rejection u/s 80G of the Act following the rejection u/s 12AB (ITA No.1822/Del/2026).

1.1 The Ld. AR stated that the assessee could not present the details before the Ld. CIT(Exemptions) and requested for another chance to present the facts.

1.2 Considering the totality of facts and circumstances of the case and in the interest of justice, we deem it fit to set aside the impugned orders in both the appeals and remit the same back to the file of Ld. CIT(Exemptions) for fresh adjudication in accordance with law, after providing adequate opportunity of being heard to the assessee.

2.

In the result, both the appeals are partly allowed for statistical purposes.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (ANUBHAV SHARMA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15.07.2026 *Kavita Arora, Sr. P.S.

ITA Nos. 1822 & 1823/DEL/2026 MARCO FOUNDATION

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