NEXT STEP IN HEALTH EDUCATION AND ENVIRONMENT,G K ENCLAVE GREATER KAILASH vs. CIT(EXEMPTION), CIVIC CENTRE MINTO ROAD

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ITA 4366/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2025-20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had rejected the application and cancelled registration without properly considering the assessee's submissions. Therefore, the impugned order was set aside.

What were the facts?

The assessee's application for registration under Section 12AB(1)(b)(ii) of the Income Tax Act was rejected, and its provisional registration was cancelled. The assessee contended that the CIT(E) failed to consider their written reply and acted ex parte, violating principles of natural justice.

What were the issues?

Whether the rejection of registration and cancellation of provisional registration by the CIT(E) was done in violation of the principles of natural justice by failing to consider the assessee's reply.

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 “G”, NEW DELHI

Before: SHRI RAMIT KOCHAR & SHRI VIMAL KUMAR

For Respondent: Shri Sher Singh, CIT(DR)
Hearing: 23.06.2026Pronounced: 15.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 4366/Del/2026, A.Y. 2025-26 Next Step in Health Vs. CIT (Exemption), Delhi Education and Environment, Civic Centre D-55 Ground Floor Minto Road, GK Enclave New Delhi Greater Kailash South Delhi – 110048 New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AADTN8556B Appellant .. Respondent Appellant by : Sh. Prashant Khandelwal, CA Respondent by : Shri Sher Singh, CIT(DR) Date of Hearing 23.06.2026 Date of Pronouncement 15.07.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 02.03.2026 of the Ld. Commissioner of Income Tax (Exemption)-Delhi [hereinafter referred to as “the CIT(A)”] u/s 12AB/(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter

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referred to as “the Act”) rejecting application for registration and cancelling provisional registration.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) failed to appreciate that appellant/assessee had complied with notice dated 13.02.2026 by filing written reply dated 26.02.2026. Ld. CIT(E) vide ex parte order 02.03.2026 rejected application for renewal and cancelled provisional registration in violation of principle of natural justice.

3.

Ld. Departmental Representative relied on impugned order.

4.

From examination of record in light of rival contention, it is crystal clear that Ld. CIT(E) vide impugned order dated 02.03.2026 rejected application of the assessee for registration u/s 12AB/(1)(b)(ii) of the Act. The appellant/assessee claims that CIT(E) in violation of principles of natural justice failed to consider written submissions filed vide reply on 26.02.2026.

5.

In view of above material facts and in interest of justice, impugned order dated 02.03.2026 is set aside and the matter is restored to the files of Ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the appellant/assessee.

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6.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 15.07.2026

Sd/- Sd/- (RAMIT KOCHAR) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15.07.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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