VAISH SAMNVAY SAMITI,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 3950/DEL/2026Status: DisposedITAT Delhi30 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the principles of natural justice were not followed by the CIT(E). Therefore, the order of the CIT(E) was set aside and the matter was restored for a fresh decision.

What were the facts?

The assessee filed an appeal against an order passed by the Commissioner of Income Tax (Exemption). The tribunal noted that the CIT(E) passed the order without following the principles of natural justice.

What were the issues?

Whether the CIT(E) followed the principles of natural justice and provided an adequate opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Chartiar Gupta, CA
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. 3950/Del/2026, A.Y. 2026-27 Vaish Samnvay Samiti Vs. CIT (Exemption), SB 17 Second Floor, Chandigarh Crown Plaza Mathura Road, Sec. 15A Faridabad �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAV9810A Appellant .. Respondent Appellant by : Shri Chartiar Gupta, CA 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 24.02.2026, passed under section 80G of the Income Tax Act, 1961

P a g e | 2 ITA No. 3950/Del/2026 Vaish Samnvay Samiti,Faridabad

(hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Faridabad [hereinafter referred to as “the CIT(E)”].

2.

Heard both the parties and perused the material on record. We observed that Ld. CIT (Exemptions) erred in law and on facts in passing the order without following the principles of natural justice and without giving adequate opportunity of being heard. The matter may be sent back to Ld. CIT(E).

4.

From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. In view of above facts, 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.

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5.

In the result, the appeals filed by the assessee are 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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