UTTARA KHAND JANSAHAYOG SAMITY,YAMUNA VIHAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

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ITA 8524/DEL/2025Status: DisposedITAT Delhi08 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee's right to natural justice was violated as the impugned order was passed without providing an adequate opportunity of being heard. The matter was remitted back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's appeal was filed with a delay of 17 days, which the Tribunal condoned. The CIT(E) passed an ex-parte order rejecting the assessee's application for registration under section 12AB(1)(b)(ii).

What were the issues?

Whether the order passed by the CIT(E) violated the principles of natural justice by not providing an adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 08.07.2026

आयकर अपीलीय अिधकरण, िद�ी पीठ�, नई िद�ी INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA 8524/DEL/2025 िनधा�रण वष�/Assessment Year: 2025-26) UTTARA KHAND JANSAHAYOG COMMISSIONER OF INCOME SAMITY TAX (EXEMPTION), C 2/94 YAMUNA VIHAR, NR C2 CIVIC CENTRE, MINTO ROAD, Vs. DDA MARKET YAMUNA VIHAR NEW DELHI-110002 DELHI-110053 अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAAAU1671L

अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Ms. Kirti Sankratyayan, (CIT) DR सुनवाई की तारीख / Date of conclusion of hearing: 13.04.2026 घोषणा की तारीख / Date of pronouncement: 08.07.2026 ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), New Delhi, dated 11.09.2025 passed under section 12AB(1)(b)(ii) of the Act. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2.

The assessee was called absent.

3.

At the outset, the Registry has identified the delay of 17 days in filing the appeal before the Tribunal. For the reasons stated in the assessee’s condonation

ITA 8524/DEL/2025 UTTARA KHAND JANSAHAYOG SAMITY

petition attributing delay for 17 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay.

4.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case.

5.

We have noted from the material on records, that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 12A dated 11.09.2025 has been passed without giving adequate opportunity of being heard. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him in his order to reject assessee’s application on premise of non-submission of required documents. We are conscious that no litigant gains by non-prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 08th July, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08.06.2026

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ITA 8524/DEL/2025 UTTARA KHAND JANSAHAYOG SAMITY

Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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