VIKAS PURI SANATAN DHARAM SABHA,NEW DELHI vs. CIT-EXEMPTION, NEW DELHI

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ITA 5187/DEL/2026Status: DisposedITAT Delhi10 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, found that the assessee deserved another opportunity. Therefore, the case was remanded to the CIT(E) for a fresh order after considering all documents and providing an adequate hearing.

What were the facts?

The assessee filed an appeal against an order passed by the CIT(E). The assessee's counsel requested a remand, stating that the CIT(E) had not considered all submitted details.

What were the issues?

Whether the CIT(E) had properly considered all the details submitted by the assessee, and if a fresh opportunity for hearing was warranted.

Which sections of the Income-tax Act were involved?

NA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRIWANT SAHAY

Hearing: 22.06.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER

ITA No.5187/Del/2026 [Assessment Year: NA] Vikas Puri Sanatan vs CIT Exemption Dharam Sabha Shri Durga Mandir Block-C, Vikas Puri, New Delhi-110018 PAN No.AAEAV9581A Appellant Respondent Appellant by None Respondent by Sh. Rajesh Mahajan, CIT DR Date of Hearing 22.06.2026 Date of Pronouncement 10.07.2026 ORDER PER KRINWANT SAHAY A.M. Appeal in this case has been filed by the assessee vide order dated 09.03.2026 passed by the Ld. CIT(E), Delhi.

2.

In his written submission the Ld. Counsel for the assessee submitted before the Bench stated that the Ld. CIT(E) has not gone through all the details filed before him and requested the Bench to remand this case back to the file of the CIT(E) for fresh order.

3.

Per contra the Ld. DR relied on the order of the Ld. CIT(E).

4.

We have gone through the findings given by the Ld. CIT(E) in his order and we have considered the details filed by the Ld. Counsel for the assessee alongwith appeal set. We are of the considered view that keeping in view the element of natural justice the assessee deserves more opportunity. Accordingly, we remand this case to the file of the Ld. CIT(E) for fresh order after taking into consideration all the papers and details filed by the assessee. The Ld. CIT(E) is also directed to give adequate opportunity as required under law to the assessee of being heard. The assessee is directed to file all the necessary documents / papers and reply queries by the Ld. CIT(E) during proceedings.

5.

In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 10.07.2026.

Sd/- Sd/- [MADHUMITA ROY] [KRINWANT SAHAY] JUDICIAL MEMBER ACCOUNTANTMEMBER Dated: 10.07.2026 NEHA , Sr.P.S.* Page | 2

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