M/S SANT KAUR MEMORIAL TRUST ,DELHI vs. CIT (EXEMPTION) , DELHI

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ITA 4503/DEL/2026Status: DisposedITAT Delhi08 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee, M/s Sant Kaur Memorial Trust, filed appeals against the rejection of its applications for registration under Section 12AB and approval under Section 80G. The assessee was absent during the hearing.

What were the issues?

Whether the CIT(E) passed the order without providing adequate opportunity of being heard to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 Nos.4502 and 4503/DEL/2026 िनधा�रण वष�/Assessment Year: -) M/S SANT KAUR MEMORIAL CIT (EXEMPTION) TRUST DELHI A - 418 FIRST FLOOR DEFENCE Vs. COLONY, NEW DELHI-110024, अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAETS2513A

अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Shri Rajore Satish Chandra Ramsevak, CIT DR सुनवाई की तारीख / Date of conclusion of hearing: 25.06.2026 घोषणा की तारीख / Date of pronouncement: 08.07.2026 ORDER PER BENCH

These two appeals by the assessee are directed against the order of the Ld. Commissioner of Income Tax(Exemption), New Delhi [hereinafter referred to as ‘ld. CIT(E)] both dated 10.03.2026 passed under section 12AB/(1)(b)(ii) and 80G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee was called absent. 3. The appeal of the assessee vide ITA No.4503/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act. The appeal of the assessee vide ITA No.4502/Del/2026 is regarding the rejection of its request filed under section

ITA Nos.4502 and 4503/DEL/2026 M/S SANT KAUR MEMORIAL TRUST

12AB(I)(b)(ii) of the Act. As both the appeals are of the same assessee concerning common issues of rejection of its application under section 12A and 80G, they were heard together and for the purposes of convenience, adjudicated by this common order.

4.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 12A dated 18.03.2026 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 appeals of the assessee vide ITA No.4502/Del/2026 and vide ITA No. 4503/Del/2026 are allowed for statistical purposes.

5.

Finally, both the appeals of the assessee are 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: 08.07.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent

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ITA Nos.4502 and 4503/DEL/2026 M/S SANT KAUR MEMORIAL TRUST

3.

PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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