SHRI SANATAN GAU SEWA DHAM SAMITI ,HARYANA vs. CIT (EXEMPTIONS) , CHANDIGARH

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ITA 3636/DEL/2026Status: DisposedITAT Delhi30 June 20263 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 the impugned order was passed ex parte and in violation of the principles of natural justice, as the assessee was not given a proper opportunity of being heard. The matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee, Shri Sanatan Gau Sewa Dham Samiti, filed an appeal against an order passed by the Commissioner of Income Tax (Exemption). The appeal was heard by the ITAT Delhi Bench.

What were the issues?

Whether the order passed by the CIT(E) was in violation of the principles of natural justice by not providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

For Appellant: Shri Lalit Mohan, CA, Shri Ankit Kumar, Adv
For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 22.06.2026Pronounced: 30.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3636/Del/2026 Shri Sanatan Gau Sewa Vs. Commissioner of Income Dham Samiti Tax (Exemptions), Village Bawani Khera, chandigarh P.O.- Bawani Khera Bhiwani 124001, Haryana India �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJAS1375G Appellant .. Respondent Appellant by : Shri Lalit Mohan, CA Shri Ankit Kumar, Adv. Respondent by : Shri Yashvendra Singh, CIT-DR Date of Hearing 22.06.2026 Date of Pronouncement 30.06.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is directed against the order dated 21.01.2026, passed under section 80G(5)(ii) of the Income Tax Act, 1961

P a g e | 2 ITA No. 3636Del/2026 Shri Sanatan Gau Sewa Dham Samiti, Haryana

(Act) of the Commissioner of Income Tax (Exemption), Chandigarh [CIT(E)].

2.

Heard both the parties and perused the material on record. We observed that the impugned order made without hearing and proper opportunity of being heard much less a fair opportunity and as such the order passed is against the principle of natural justice. Ld. CIT(E) has passed ex parte order in violation of principle of natural justice.

3.

From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, we direct Ld. CIT(E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. It is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the file of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.

P a g e | 3 ITA No. 3636Del/2026 Shri Sanatan Gau Sewa Dham Samiti, Haryana

4.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 30.06.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.06.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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