AARTI SINGAL FOUNDATION,NEW DELHI vs. INCOME TAX OFFICER,WARD EXEMPTION 1(1), NEW DELHI

PDF · subscribers
ITA 5289/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the orders of the CIT(E) and remanded the matters back for fresh adjudication. The assessee was granted a further opportunity to represent its case effectively and present evidence.

What were the facts?

The assessee's applications for registration under section 12A(1)(ac)(ii) and approval under section 80G(5)(ii) were rejected by the CIT(E) due to a 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 applications and submissions for registration and approval. Whether a further opportunity should be granted to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI

Before: MS. MADHUMITA ROY & SHRI KRINWANT SAHAY

For Appellant: Shri Ashwani Kumar, C.A and Shri Ankur Aggarwal, C.A
For Respondent: Shri Om Prakash, CIT (D.R)
Hearing: 29.06.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 5289 & 5290/Del/2026 Assessment Year: 2026-27 Aarti Singal Foundation Vs ITO A, Amrita Shergil Marg Ward Exemption 1(1) New Delhi – 110 003 New Delhi PAN: AACTA 1263 F (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar, C.A and Shri Ankur Aggarwal, C.A. Revenue by : Shri Om Prakash, CIT (D.R) Date of Hearing : 29.06.2026 Date of Pronouncement : 09.07.2026

ORDER PER MADHUMITA ROY, JM:

Both the appeals filed by the assessee are directed against the orders both dated 25.03.2026 passed by the Learned Commissioner of Income Tax (Exemption), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form 10AB for grant of registration under section 12A(1)(ac)(ii) of the Act has been rejected. Further that, consequently, the approval under section 80G(5)(ii) of the Income Tax Act, 1961 respectively.

ITA Nos. 5289 & 5290/Del/2026

2.

Since both the appeals relate to the same assessee, these are heard analogously and are being disposed of by a common order.

3.

Having regard to this particular facts of non consideration of the applications under section 12A and 80G of the Act by the learned 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 learned CIT(E).

4.

Thus, both these appeals are disposed of by setting aside the issues to the file of the learned CIT(E) for fresh adjudication of the same upon granting an 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.

Both the appeals preferred by the assessee are allowed for statistical purposes. Order pronounced in the open court on 09.07.2026

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 09.07.2026 Priti Yadav, Sr. PS* 2

ITA Nos. 5289 & 5290/Del/2026

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →