JYOTI PARKASH SHIKSHA SAMITI,ROHTAK vs. ITO EXEMPTIO, ROHTAK, ROHTAK

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ITA 5074/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not properly consider the assessee's application and documents. To prevent injustice, the Tribunal granted the assessee another opportunity to present their case before the CIT(E).

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application without considering the submissions and documents provided by the assessee.

What were the issues?

Whether the CIT(E) properly considered the assessee's application for registration under Section 12A(1)(ac)(ii) and the supporting documents.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

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

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Appellant: Ms. Auni Goyal
For Respondent: Shri Rajesh Mahajan, CIT (DR)
Hearing: 22/06/2026Pronounced: 15/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA Nos. 5074/Del/2026 (A.Y 2026-27) Jyoti Prakash Shiksha Vs. Income Tax Officer Samiti Aayakar Bhawan, Suncity, Rohtak, Haryana Rohtak, Haryana (Appellant) (Respondent) PAN: AAAAJI070C

Assessee by : Ms. Auni Goyal Revenue by: Shri Rajesh Mahajan, CIT (DR)

Date of Hearing 22/06/2026 Date of pronouncement 15/07/2026 O R D E R PER MADHUMITA ROY, J. M.:

The instant filed by the assessee is directed against the order dated 18.02.2026 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 12A(1)(ac)(ii) of the Trust has been rejected.

2.

Relevant to mention that all the documents duly filed before the Ld. CIT(E) acknowledgment whereof has duly been furnished before us.

3.

Having regard to this particular fact of non-consideration of the application under Section 12AB of the Act by the Ld. CIT(E) in its proper perspective in spite of relevant records 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).

4.

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

2 ITA No. 5074/Del/2026 Jyoti Prakash Shiksha Samiti 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.

5.

Appeal preferred by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 15/07/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 15/07/2026 R. Naheed, 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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