RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,FRIENDS COLONY EAST vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CIVIC CENTRE

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ITA 3209/DEL/2026Status: DisposedITAT Delhi29 May 20262 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that it would be in the interest of justice to restore the matter to the learned CIT(Exemption) for fresh consideration. The Tribunal noted that the CIT(Exemption) had passed an ex-parte, non-speaking order without considering the ITAT's previous order dated November 12, 2025, in the assessee's own case. This previous order had allowed the assessee's application for original registration from April 1, 2022, and the matter was pending before the CIT(Exemption) for adjudication. The Tribunal set aside the impugned order of the CIT(Exemption) and directed the CIT(Exemption) to decide the matter afresh. This decision was to be made after affording the assessee a reasonable opportunity of being heard and passing a speaking order in accordance with the law. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Ms. Ram Saran Das Kishori Lal Charitable Trust, appealed against an order dated March 18, 2026, passed by the learned Commissioner of Income Tax (Exemption), Delhi. This order rejected the assessee's application for renewal of registration under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961. The appeal was initially listed for hearing on an application for early hearing. However, it was discovered that the CIT(Exemption) had passed an ex-parte, non-speaking order without considering a previous order of the ITAT dated November 12, 2025, in the assessee's own case (ITA No. 5290/Del/2024). That prior ITAT order had allowed the assessee's application for original registration from April 1, 2022, a matter still pending before the CIT(Exemption) for fresh adjudication. Both parties agreed to the appeal being heard on merits.

What were the issues?

1. Whether the learned CIT(Exemption) erred in passing an ex-parte, non-speaking order rejecting the assessee's application for renewal of registration under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961, without considering the previous order of the Tribunal? Assessee's Contention: The assessee argued that the impugned order was ex-parte and non-speaking, and crucially, it failed to consider the ITAT's order dated November 12, 2025, which had allowed the assessee's application for original registration from April 1, 2022. This previous order was relevant to the current application for renewal. Revenue's Contention: The Revenue did not record any specific arguments against the assessee's contentions. Both parties agreed to the hearing of the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH 'G' NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND MS. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.3209/Del/2026 Assessment Year NA. Ms Ram Saran Das Kishori Lal Charitable Trust, A-27, Friends Colony East, New Delhi _ 110 001. PAN AAATRO783P. Vs. Commissioner of Income Tax (Exemption) , Room No.2405 , E2 Block, 24th Floor, Civic Centre, New Delhi 110 002. (Appellant) (Respondent) Appellant by Shri Aditya Vohra, Advocate and Shri Arpit Goyal, CA Shri Manish Gupta, Senior DR; Respondent by Date of hearing Date of pronouncement 29.05.2026 29.05.2026 ORDER PER RENUJAUHRLAM: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated 18th March, 2026 rejecting the application of the assessee for renewal of registration under Section 12A(1)(ac)(ii) of the Income-tax Act, 1961_ 2 Originally , the application of the assessee for grant of early hearing of the appeal was fixed today. However, during the course of hearing of the application, it transpired that the learned CIT(Exemption) has passed an ex-parte non-speaking order and also without considering the order of the Tribunal dated 12th November, 2025 in assessee's own case in ITA No.5290/Del/2024, whereby the appeal of the assessee was allowed in respect of application for original registration from 1st April, 2022 and the same is pending for 2 ITA No.3209/Del/2026 fresh adjudication before learned CIT(Exemption). Both the parties have stated their no objection to the hearing of the appeal on merits today itself: 3 In the above circumstances, after hearing the arguments of both the sides and perusal of record, we are of the view that it would be in the interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration along with the pending application for registration for the period A.Y. 2022-23 to 2026-27 which is before him_ Accordingly, we set aside the impugned order of learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law: 4 In the result; the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 29th May, 2026. Sdl- (MAHAVIR SINGH) VICE PRESIDENT (RENU JAUHRI) ACCOUNTANT MEMBER VK

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