ACHARYA SHRI MAHAPRAGYA CHARITABLE TRUST,HARYANA vs. EXEMPTIONS WARD ROHTAK, HARYANA

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ITA 1029/DEL/2026Status: DisposedITAT Delhi30 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee could not present its case before the CIT(E). Therefore, in the interest of justice, the impugned orders were set aside and the matters were remanded for fresh adjudication.

What were the facts?

The assessee trust failed to avail opportunities provided by the CIT(Exemption) and an ex parte order was passed. The assessee argued that the opportunities were inadequate and sought a remand.

What were the issues?

Whether the ex parte order passed by the CIT(Exemption) due to the assessee's failure to avail opportunities was justified, and if the matter should be remanded for fresh adjudication.

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 “H” NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Ms. Shruti Khandelwal, Adv. (Virtual)
For Respondent: Shri Bhopal Singh, CIT DR
Hearing: 29.06.2026

ITA Nos. 1028 & 1029/Del/2026 ACHARYA SHRI MAHAPRAGYA CHARITABLE TRUST IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA Nos.1028 & 1029/Del/2026 Assessment Year: 2027-28 ACHARYA SHRI MAHAPRAGYA Vs. COMMISSIONER OF INCOME TAX CHARITABLE TRUST, (EXEMPTIONS), CHANDIGARH, Noharia Bazar, Jain School Sreet Exemptions Ward Rohtak, Bhadra Bazar, Sirsa, Zila Parishad Building, Rohtak, Haryana 125055. Haryana 124001. PAN No.AADTA2056M Appellant Respondent Assessee by Ms. Shruti Khandelwal, Adv. (Virtual) Revenue by Shri Bhopal Singh, CIT DR Date of hearing: 29.06.2026 Pronouncement on 30.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This is a batch of two appeals pertaining to the same assessee. While ITA No.1028/Del/2026 pertains to an adverse order u/s 12(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), passed by Ld. CIT(Exemption)-Chandigarh; ITA No.1029/Del/2026 pertains to an adverse order u/s 80G of the Act again passed by Ld. CIT(Exemption). Both these orders are dated 11.11.2025. For the sake of convenience both these appeals are being disposed of through a single order, whereby ITA No.1028 will be the lead case.

ITA Nos. 1028 & 1029/Del/2026 ACHARYA SHRI MAHAPRAGYA CHARITABLE TRUST 2. In this case, it is seen that in paras 3.1 & 3.2 at pages 5 to 6 of the impugned order that the opportunities provided by the Ld. CIT(E) were not availed of by the assessee and thereafter an adverse order has been passed in an ex parte manner.

3.

The aggrieved assessee has approached the ITAT with several grounds challenging the one-sided order which has been passed in an ex parte manner.

4.

Before us the Ld. AR argued with the help of a short paper book and stated that the opportunities provided by the Ld. CIT(E) were inadequate and the assessee has suffered on account of the ex parte order. It was prayed that this matter may be remanded back for fresh adjudication.

4.1 The Ld. DR relied on the findings given in the impugned order.

5.

We have considered the submissions of Ld. AR/DR and have gone through the documents before us. \We find that indeed the assessee could not make any presentation of facts before the Ld. CIT(E). Accordingly, in the interest of substantive justice, we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(E) for fresh adjudication on the basis of facts to be presented by the assessee.

ITA Nos. 1028 & 1029/Del/2026 ACHARYA SHRI MAHAPRAGYA CHARITABLE TRUST 6. Since the application u/s 80G of the Act has been rejected on the ground that the application u/s 12A of the Act was not accepted, therefore, here also the impugned order is set aside and even this issue is remanded back to the file of Ld. CIT(E) for fresh adjudication.

7.

In the result, both these appeals are partly allowed for statistical purposes.

Order pronounced in the open court on 30.06.2026 Sd/- Sd/- (SATBEER SINGH GODARA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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