KHALSA RESCUE FOUNDATION,DELHI vs. THE ADDL./JOINT COMMISSIONER OF INCOME TAX, CIRCLE THIRTEEN ONE, DELHI

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ITA 909/DEL/2026Status: DisposedITAT Delhi08 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application for non-compliance without fully appreciating the documents submitted by the assessee. The impugned order was set aside, and the matter was restored to the CIT(E) for a fresh decision after providing a fair hearing.

What were the facts?

The assessee's application for registration under Section 12AB(1)(b)(ii) of the Income Tax Act was rejected by the CIT(E) for procedural non-compliance. The assessee contended that necessary documents were submitted with the application, while the Revenue argued non-compliance with directions.

What were the issues?

Whether the rejection of the registration application was justified based on the procedural compliance and whether the assessee was given a fair opportunity to present its case.

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 BENCH “F”, NEW DELHI

Before: SHRI M BALAGANESH & SHRI VIMAL KUMAR

For Appellant: Ms. Aarzoo Aneja, Adv
For Respondent: Shri K. Hauthang Kilong, CIT-DR
Hearing: 01.07.2026Pronounced: 08.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 909/Del/2026, A.Y. 2025-26 Khalsa Rescue Foundation Vs. The Addl./ Joint WZ 356, Plot No. 84, Commissioner of Income 1st Floor, Gali No. 2 Tax Block-E, Siri Nagar, Shakur C.R.Building, Basti, I.P.Estate, Sri Nagar Colony New Delhi-110002 North West Delhi 110034, New Delhi New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICK3945R Appellant .. Respondent Appellant by : Ms. Aarzoo Aneja, Adv. Sh. Prabal Pratap Singh, Adv. Respondent by : Shri K. Hauthang Kilong, CIT-DR Date of Hearing 01.07.2026 Date of Pronouncement 08.07.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is against the order dated 21.10.2024 of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to

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as “the CIT(E)”] for A.Y. 2025-26 for rejecting application u/s 12AB(1)(b)(ii) of the Act.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected the application for registration u/s 12A of the Act for procedural non- compliance without recording genuineness of the appellant in violation of principles of natural justice. Ld. CIT(E) failed to appreciate that details/ documents and clarification were submitted with the application, as mentioned in attachments at page No. 251 of the paper book.

3.

Ld. Departmental Representative submitted that the appellant failed to comply with directions for submitting details/ documents as mentioned in letter dated 19.08.2025.

4.

From examination of record in light of aforesaid rival contentions, it is crystal clear that Ld. CIT(E) vide impugned order dated 21.10.2024 rejected application for registration u/s 12AB(1)(b)(ii) of the Act for non-compliance of directions. The appellant/assessee failed to comply with directions dated 19.08.2025. The appellant/assessee claims that several documents containing details and documents were already submitted along with application as mentioned in attachment at page No. 251 of paper book. In view of material

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facts and in the interest of justice, impugned order dated 21.10.2024 is set aside, and the matter is restored to the file of Ld. CIT(E) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

5.

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

Order pronounced in the open court on 08.07.2026

Sd/- Sd/- (M BALAGANESH) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 08.07.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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