LAYMAN EDUCATION SOCIETY,DELHI vs. CIT(E), INCOME TAX DEPARTMENT, DELHI

PDF · subscribers
ITA 4028/DEL/2026Status: DisposedITAT Delhi30 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the principles of natural justice were not followed by the CIT(E). Consequently, the order of the CIT(E) was set aside and the matter was remanded for a fresh decision after providing a fair opportunity of hearing.

What were the facts?

The assessee, Layman Education Society, appealed an order by the CIT(Exemption) rejecting its application for registration. The assessee argued that the CIT(E) failed to grant a personal hearing, violating natural justice principles.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without granting a personal hearing, thereby violating the principles of natural justice.

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

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. 4028/Del/2026 Layman Education Society Vs. CIT (Exemption), Gl-12, G.T.Kamal Road, Income Tax Department, Delhi Civic Centre, Minto Road, New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAAL2436L Appellant .. Respondent Appellant by : None 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 23.09.2025, passed under section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”].

P a g e | 2 ITA No. 4028/Del/2026 Layman Education Society, Delhi

2.

None appeared for appellant/assessee.

3.

With assistance of Ld. DR perused the record. We observed that in ground No. 3 And 4 it is stated that the Ld. CIT(E) erred in not granting personal hearing whether through Video Conferencing or otherwise violating the principle of natural justice. Ld. CIT(E) has rejected the application for registration by ignoring the evidence on record with the application for registration and past records.

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 order 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. 4028/Del/2026 Layman Education Society, Delhi

5.

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

More judgments on Section 12AB(1)(b)(ii)

All 150 judgments and leading authorities on Section 12AB(1)(b)(ii) →

Recent GST High Court judgments

Search GST case law →