INCOME TAX OFFICER, DELHI vs. M/S SKY TEX INDUSTRIES PRIVATE LIMITED, DELHI

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ITA 5088/DEL/2026Status: FixedITAT Delhi03 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and remanded the matter back for fresh adjudication. The assessee is to be granted an opportunity to present its case and evidence before the CIT(E).

What were the facts?

The assessee, Gokhulam Charitable Trust, filed applications for registration under Section 12A and approval under Section 80G. The CIT(E) rejected these applications due to a lack of requisite submissions from the assessee.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions for registration under Section 12A and approval under Section 80G. The need to provide the assessee with a proper opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRIWANT SAHAY

For Respondent: Shri Rajesh Mahajan, CIT DR
Hearing: 22/06/2026Pronounced: 03/07/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 5057 & 5088/Del/2026 (Assessment Years: 2026-27) Gokhulam Charitable Trust, Vs. CIT(E)-1(2), 8C, Pocket B, Sidhartha Delhi Extension, Ashram, New Delhi (Appellant) (Respondent) PAN: AABTG8902G Assessee by : None Revenue by: Shri Rajesh Mahajan, CIT DR Date of Hearing 22/06/2026 Date of pronouncement 03/07/2026

O R D E R PER MADHUMITA ROY, J. M.: 1. Both the appeals filed by the assessee are directed against the orders both dated 12.03.2026 passed by the CIT(E)-1(2), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No. 10AB seeking registration under Section 12A/80G of the Act has been rejected. Further that, consequently the approval under Section 80G also stood rejected.

2.

Having regard to this particular facts of non consideration of the applications U/S 12A and 80G 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, both these appeals are 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 being heard to the assessee and upon considering the evidences on Page | 1

ITA Nos. 5057 & 5088/Del/2026 Gokhulam Charitable Trust

record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

4.

Appeals preferred by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 03/07/2026.

-Sd/- -Sd/- (KRIWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/07/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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