FRIENDS OF PEOPLE FOR ACTIVE DEMOCRACY,DELHI vs. INCOME TAX OFFICER, WARD 1(1) EXEMPTION, DELHI, DELHI

PDF · subscribers
ITA 9163/DEL/2025Status: DisposedITAT Delhi29 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the notices were not served on the correct email address of the assessee. Therefore, the assessee deserves another opportunity to present its case before the CIT(E).

What were the facts?

The assessee, a public charitable trust, applied for registration under Section 12AA and 80G. The CIT(E) rejected the application due to non-compliance with notices. The assessee claimed these notices were sent to an incorrect email address and thus not received.

What were the issues?

Whether the CIT(E) was justified in rejecting the application for registration without providing adequate opportunity to the assessee due to notices being sent to an incorrect email address.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMA

For Appellant: Shri Suresh Gupta, CA
For Respondent: Ms. Pooja Swaroop, CIT (DR)
Hearing: 12/05/2026Pronounced: 29/06/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 9163/Del/2025 Friends of People for Vs. Income Tax officer, Active Democracy, Ward-1(1), SP-22, Near TV tower, Exemption, Delhi Maurya Enclave, Anandvas Shakurpur, Maurya Enclave, Delhi (Appellant) (Respondent) PAN: AAATF4274H

Assessee by : Shri Suresh Gupta, CA Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 12/05/2026 Date of pronouncement 29/06/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 9163/Del/2025, arises out of the order of the ld ld. Commissioner of Income Tax (Exemptions), New Delhi [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 15.11.2022 for registration of u/s 12AA and 80G of the Income Tax Act, 1961.

2.

The only issue to be decided in this appeal is as to whether the ld CIT(E) was justified in rejecting the application filed by the assessee trust in Form 10AB without providing adequate opportunity to the assessee in the facts and circumstances of the instant case.

3.

We have heard the rival submissions and perused the material available on record. The assessee is public charitable trust. The assessee

ITA No. 9163/Del/2025 Friends of People for Active Democracy

trust was formed on 31.10.2013 vide trust deed dated 31.10.2013 to carry out the charitable objects mentioned in para 4 of the trust deed containing the list of aims and objects. On perusal of the said aims and objects, it is very clear that assessee’s activities clearly fall within the definition of charitable purpose as defined in Section 2(15) of the Act. The assessee preferred an application seeking for registration in Form 10AB on 02.06.2022 before the ld CIT(E). The assessee submitted the audited income and expenditure and audited balance sheet for the years ended on 31.03.2019, 31.03.2020 and 31.03.2021 before the ld CIT(E). Queries were raised by the ld CIT(E) vide letter dated 01.11.2022. The said query was sent in email by the ld CIT(E) to the email ID aggarwalca@yahoo.com. Another notice dated 09.11.2022 and 15.11.2022 were issued to very same email ID. These notices were not complied with by the assessee as according to the assessee, the notice for hearing were not at all served at the email address mentioned by the assessee in Form 10AB. It is pertinent to note that the email address in Form 10AB by the assessee is info@gkworks.in and that email ID aggarwalca@yahoo.com was never mentioned in Form 10AB at all. Hence, the non compliance to the various notices issued by the ld CIT(E) is beyond the control of the assessee as the notices were served on the wrong email address not pertaining to the assessee. The ld CIT(E) due to non compliance of the assessee had proceeded to reject the application seeking registration of the assessee. The said rejection order was however served at the correct email address of the assessee i.e. info@gkworks.in.

4.

Considering the aforesaid facts, it is very clear that notice of hearing was not served in the correct email ID of the assessee and hence we hold that assessee deserves one more opportunity before the Page | 2

ITA No. 9163/Del/2025 Friends of People for Active Democracy

ld CIT(E) to furnish all the requisite details that were called for in connection with the application seeking registration of the trust. With these observations, we restore the appeal of the assessee to the file of the ld CIT(E) for de novo adjudication in accordance with law. The assessee is also directed to cooperate with the ld CIT(E) for expeditious disposal of its application seeking registration in its own interest, by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The grounds raised by the assessee are allowed for statistical purposes.

5.

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

Order pronounced in the open court on 29/06/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29/06/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →