MAHALAKSHMI FOUNDATION,NEW DELHI vs. CIT EXEMPTION, DELHI

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ITA 471/DEL/2026Status: DisposedITAT Delhi29 May 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that it would be in the interest of justice to afford the assessee one more opportunity to furnish all documentary evidence of its activities before the learned CIT(Exemption). Consequently, the Tribunal set aside the impugned order of the learned CIT(Exemption). The matter was remanded back to the CIT(Exemption) with a direction to decide the matter afresh after providing a reasonable opportunity of being heard to the assessee and thereafter passing a speaking order in accordance with law. The specific findings on the merits of the applications for Sections 80G and 12AA were not made, as the matter was remitted for fresh consideration. No issue was expressly left undecided.

What were the facts?

The assessee, Ms. Mahalakshmi Foundation, filed appeals before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, against an order passed by the Commissioner of Income Tax (Exemption), Delhi, dated 27th November 2025. The impugned order rejected the assessee's application in Form 10AB for approval under Section 80G of the Income-tax Act, 1961, and also rejected its application for registration under Section 12AA of the Act. The appeals were consolidated. During the hearing, it was noted that the CIT(Exemption) had passed an ex-parte, non-speaking order. Both parties agreed to have the appeals heard on the same day. The assessment years are not specified.

What were the issues?

1. Whether the order passed by the learned CIT(Exemption) rejecting the assessee's application for approval under Section 80G and registration under Section 12AA is valid, considering it was passed ex-parte and non-speaking? (Question of law and fact, concerning Sections 80G and 12AA of the Income-tax Act, 1961). Assessee's Contention: The assessee argued that the order passed by the CIT(Exemption) was ex-parte and non-speaking, which is not in accordance with the principles of natural justice. The assessee sought an opportunity to present its documentary evidence of activities. Revenue's Contention: The judgment records no specific contention from the revenue regarding the validity of the order or the merits of the application. The revenue was represented by the Senior DR.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH 'A' NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND MS. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.860/Del/2026 & 471/Del/2026 Assessment Year NA Ms Mahalakshmi Foundation, 102, Anand Lok, New Delhi - 110 049. PAN AABTM3790Q Vs. Commissioner of Income Tax (Exemption) , Civic Centre_ Minto Road, New Delhi 110 002. (Appellant) (Respondent) Appellant by Shri Shivam Malik, Advocate (Virtual). Shri Manish Gupta, Senior DR. Respondent by Date of hearing Date of pronouncement 29.05.2026 29.05.2026 ORDER PER RENUJAUHRLAM: These appeals by the assessee are directed against the order of learned CIT(Exemption) , Delhi dated 27th November, 2025 rejecting the application of the assessee filed in Form 1OAB for grant of approval as also the rejection of provisional approval under Section 80G of the Income-tax Act, 1961 and also for rejection of registration under Section 12AA of the Act. 2 Originally, the consolidation application of the assessee was fixed for hearing 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. Both the parties have stated their no objection to hearing of the appeal today itself: 2 ITA No.860 471/Del/2026 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 if one more opportunity is afforded by the learned CIT(Exemption) to the assessee to furnish all the documentary evidence of its activities 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, both the appeals of the assessee are 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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