PRANYAS DEVELOPMENT FOUNDATION,DELHI vs. CIT ( EXEMPTION), DELHI

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ITA 3993/DEL/2026Status: DisposedITAT Delhi30 June 20263 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 was set aside, and the matter was remanded to the CIT(E) for a fresh decision after affording the assessee an opportunity of being heard.

What were the facts?

The assessee's application under Section 12AB(1)(b)(ii) was rejected by the CIT(E) due to non-compliance and non-submission of details. This non-compliance was attributed to the authorized counsel's non-attendance.

What were the issues?

Whether the principles of natural justice were violated by the CIT(E) in rejecting the application without a proper hearing. Whether the assessee should be granted an opportunity to present their case before the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

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 Saurabh Jain, 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. 3993/Del/2026 Pranyas Development Vs. CIT (Exemption), Foundation Civic Centre, WZ A-81, F/F. Delhi Krishna Park, Tilak Nagar, Delhi-110018 Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKCP0171E Appellant .. Respondent

Appellant by : Shri Saurabh Jain, 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 24.06.2025, passed under section 12AB(1)(b)(ii) of the Income Tax Act,

P a g e | 2 ITA No. 3993/Del/2026 Pranyas Development Foundation, Delhi

1961 (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 the Ld. CIT(E) rejecting the application due to non-compliance and non-submission of certain details, which occurred due to non-attendance by the authorized counsel.

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 files 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. 3993/Del/2026 Pranyas Development Foundation, Delhi

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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