BUDHSEN PHOOLMALA JAIN CHARITABLE TRUST,DELHI vs. CIT (EXEMPTION ) , NEW DELHI

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ITA 2833/DEL/2026Status: DisposedITAT Delhi14 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and remanded the matter back. The CIT(E) was directed to reconsider the application after considering the assessee's submissions and providing a reasonable opportunity of being heard.

What were the facts?

The assessee trust applied for registration under Section 12AB(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application without considering the assessee's reply, despite the assessee filing it late. The assessee appealed this rejection.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without considering the assessee's late-filed reply and without providing a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “E” BENCHES, NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

PER MANISH AGARWAL, A.M.: The present appeal is filed by assessee against the order dated 05.03.2026 passed by Ld. Commissioner of Income Tax (Exempption), Delhi [“Ld. CIT(E)”] u/s 12AB(1)(ac)(ii) of the Income Tax Act, 1961 [“the Act”] pertaining to Assessment Year 2025-26.

2.

From the perusal of the order of ld. CIT(E), it is observed that various opportunities were provided to the assessee for filing the details. The assessee field part details in terms of the letter dated 13.02.2026 thereafter, final opportunity as provided vide letter dated 19.02.2026 for 24.02.2026

ITA 2833/DEL/2026 BUDHSEN PHOOLMALA JAIN CHARITABLE TRUST however, the assessee has not filed the reply on the given date and they were filed vide letter dated 28.03.2026 on 02.03.2026. Copy of the same alongwith acknowledgement is placed at pages 39 to 43 of the paper book. However, ld. CIT(E) without considering the said reply, had rejected the application of the assessee in terms of order passed on 05.03.2026.

3.

We have heard the contentions of both the parties at length and perused the material available on record. Under these circumstances as stated above, and in the larger interest of justice, the order of ld. CIT(E) rejecting the application filed by the assessee u/s 12AB(1)(ac)(ii) of the Act is hereby set aside and matter is remand back to the file of ld. CIT(E) with the directions to decide the application for registration of the assessee Trust after considering the submissions made by the assessee in terms of letter dated 28.02.2026. Needless to say before deciding the issue, assessee be provided reasonable opportunity of being heard and assessee is also directed to file all necessary details in support of the application for registration. In view of the above facts, all Grounds of appeal raised by the assessee are allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14.07.2026. Sd/- Sd/-

(MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER

Date- 05.08.2026 *Amit Kumar, Sr. P.S*

ITA 2833/DEL/2026 BUDHSEN PHOOLMALA JAIN CHARITABLE TRUST

Copy to: BUDHSEN PHOOLMALA JAIN CHARITABLE TRUST, 1 F-83, GREEN PARK, NEW DELHI-110016 CIT (EXEMPTION ) , 2 CIVIC CENTRE , MINTO ROAD,, NEW DELHI-110002 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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