SWAMI RAMANAND SATYARTHI TRUST,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

PDF · subscribers
ITA 5191/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2027-282 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 of being heard and to present evidence.

What were the facts?

The assessee's application in Form No.12AB(1)(b)(ii) was rejected by the CIT(E) due to lack of requisite submissions. The assessee had produced relevant records before the CIT(E).

What were the issues?

Whether the CIT(E) properly considered the assessee's application for registration under Section 12A. Whether a proper opportunity of being heard was provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A

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: Shri R. S. Ahuja, CA and Shri
For Respondent: Shri Mahendra Singh, Sr. DR
Hearing: 29/06/2026Pronounced: 10/07/2026

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

ITA Nos. 5191/Del/2026 (A.Y 2027-28) Swami Ramanand Vs. Satyarthi Trust CIT(E) C/o R. S. Ahuja & Co., C- E-2, Block, Civic Centre, 353, Defence Colony, New New Delhi-110002 Delhi-110024 (Appellant) (Respondent) PAN: AABTS4272K

Assessee by : Shri R. S. Ahuja, CA and Shri Pushpdeep Sodhi, Adv Revenue by: Shri Mahendra Singh, Sr. DR

Date of Hearing 29/06/2026 Date of pronouncement 10/07/2026 O R D E R PER MADHUMITA ROY, J. M.:

1.

The present appeal filed by the assessee is directed against the order dated 30.03.2026 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.12AB(1) (b) (ii) of the Act the said application has been rejected.

2.

Having regard to this particular facts of non consideration of the applications U/S 12A 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).

3.

Thus, the appealin 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

2 ITA No. 5131/Del/2026 Swami Ramanand Satyarthi 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.

4.

Appeal preferred by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 10/07/2026.

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

Dated: 10/07/2026 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 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →