SABARMATI TRUST,NEW DELHI vs. COMMISSIONER OF INCOME TAX, (EXEMPTION) DELHI, NEW DELHI

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ITA 5161/DEL/2026Status: DisposedITAT Delhi03 July 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee filed applications in Form No. 10AB seeking registration under Section 12A/80G of the Income Tax Act. 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 applications for registration under Section 12A/80G, and if the assessee was given adequate opportunity to present its case.

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 Appellant: Ms. Vasantiben Patel, Adv, Shri Mahendra Gohel, 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. 5161 & 5162/Del/2026 (Assessment Years: 2026-27) Sabarmati Trust, Vs. CIT(E), B 60/61, C/o Bajaj Auto Delhi Limited, Naraina Industrial Area, Phase-II, New Delhi (Appellant) (Respondent) PAN: AAATS1748P Assessee by : Ms. Vasantiben Patel, Adv Shri Mahendra Gohel, 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 04.12.2025 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 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).

ITA Nos. 5161 & 5162/Del/2026 Sabarmati Trust

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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