DKT INDIA,NEW DELHI vs. CIT (EXEMPTION) , DELHI

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ITA 5157/DEL/2026Status: DisposedITAT Delhi03 July 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and remanded the matters for fresh adjudication. The assessee is granted a further opportunity to represent its case and submit evidence.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G were rejected by the CIT(E) due to a lack of requisite submissions. The assessee claims to have produced relevant records.

What were the issues?

Whether the CIT(E) properly considered the assessee's submissions and evidence when rejecting the applications for registration and approval. Whether a fresh opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),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 Appellant: Shri Vandna Gopal Sharda, CA
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. 5157 & 5158/Del/2026 DKT India, Vs. CIT(E), At Corporate Officer, DKT India, Delhi Hem-Dil, 67-A, 2nd Floor, Linking Road, Opposite St. Lawrence High School Santacruz West, Mumbai (Appellant) (Respondent) PAN: AATD0274D Assessee by : Shri Vandna Gopal Sharda, CA 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 30.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No. 10AB for registration u/s 12A(1)(ac)(ii) 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).

ITA Nos. 5157 & 5158/Del/2026 DKT India

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 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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