SKINRANGE ADDITION KILLER FOUNDATION,DELHI vs. INCOME TAX OFFICER, DELHI

PDF · subscribers
ITA 5078/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back for fresh adjudication. The assessee is to be granted an opportunity to be heard and present evidence.

What were the facts?

The assessee filed an application for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application without proper consideration of the submissions and evidence provided by the assessee.

What were the issues?

Whether the CIT(E) properly considered the assessee's application for registration under Section 12AB and the evidence provided. The need for a fair hearing for the assessee.

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 KRINWANT SAHAY

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. 5078/Del/2026 (A.Y 2026-27) Skinrange Addition Killer Vs. Income Tax Officer Foundation, Flat No. 603, Circle Exemption 2(1), Mercantile House, 15 K. G. Civic Centre, New Delhi Marg, Delhi (Appellant) (Respondent) PAN: ABFCS0608H

Assessee by : None 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 24.03.2026 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 Trust has been rejected.

1.

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).

2.

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

2 ITA No. 5078/Del/2026 Skinrange addition Killer evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

3.

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

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →