SHRI KHATU SHYAM GAUSHALA SEWA SAMITI,SANDWA vs. ITO EXEMPTIONS, ROHTAK, ROHTAK

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ITA 3958/DEL/2026Status: DisposedITAT Delhi30 June 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It found that the principles of natural justice were not followed by the lower authority and therefore set aside the impugned orders.

What were the facts?

The assessee filed appeals against orders passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act. There was a significant delay in filing the appeals, attributed to lack of knowledge and communication issues.

What were the issues?

Whether the principles of natural justice were violated by the Commissioner of Income Tax (Exemption) and if the matter should be restored for a fresh decision.

Which sections of the Income-tax Act were involved?

Section 12AB,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 Prem Rajpal, Adv, Shri Pulak Rajpal, Adv
For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 22.06.2026Pronounced: 30.06.2026

Heard together (2 matters)

ITA No. 3957/Del/2026
ITA No. 3958/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

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. 3957/Del/2026, A.Y. 2022-23 ITA No. 3958/Del/2026, A.Y. 2023-24 Shri Khatu Shyam Vs. ITO (Exemptions) Gaushala Sewa Samiti Aaykar Bhawan Near V-Sandwa, The-Tosham, Mansarovar Park, Distt-Bhiwani, Rohtak Bhiwani Haryana �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJAS5483P Appellant .. Respondent Appellant by : Shri Prem Rajpal, Adv. Shri Pulak Rajpal, 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 appeals filed by the assessee are directed against the order dated 14.11.2024, passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961 (Act) of the Commissioner of Income Tax (Exemption),

P a g e | 2 ITA No. 3957 & 3958Del/2026 Shri Khatu Shyam Gaushala Sewa Samiti, Sandwa

Chandigarh [CIT(E)] for Assessment Year 2022-23 and 2023-24 respectively.

2.

There is delay for 450 days filing of appeal due to lack of knowledge of impugned order and failure of communication with precious counsel. The explanation for delay in filing the appeal does not smack of mala fides. Therefore, the delay in filing appeal is condoned.

3.

Ld. Authorized Representative submitted that impugned orders are in violation of principles of natural justice. So, the matter may be restored to the file of Ld. CIT(E).

4.

Ld. Departmental Representative relied on impugned order.

4.

From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, it is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the files of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We

P a g e | 3 ITA No. 3957 & 3958Del/2026 Shri Khatu Shyam Gaushala Sewa Samiti, Sandwa

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.

5.

Similarly, the assessee is in appeal before us by filing separate appeal vide ITA No. 3958/Del/2026. We remit this issue also back to the file of Ld. CIT(E) in the interest of justice. Both the issues under consideration may be decided as per law.

6.

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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