MAA SHAKUNTLA DEVI MEMORIAL EDUCATION SOCIETY,HARYANA vs. EXEMPTIONS WARD ROHTAK, HARYANA

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ITA 1021/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was a denial of natural justice. The impugned order was set aside, and the matter was remanded back to the CIT(Exemption) for fresh adjudication.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act was rejected by the CIT(Exemption) without providing adequate opportunity. The assessee argued that a valid registration under Section 12A(1)(ac)(i) was in force and they were not given a chance to present their case.

What were the issues?

Whether the CIT(Exemption) rightly rejected the registration application without affording adequate opportunity to the assessee. Whether the existing valid registration under Section 12A(1)(ac)(i) was properly considered.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12A(1)(ac)(i)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Ms. Shruti Khandelwal, Adv. (Virtual)
For Respondent: Shri Bhopal Singh, CIT DR
Hearing: 29.06.2026

ITA No. 1021/Del/2026 MAA SHAKUNTLA DEVI MEMORIAL EDUCATION SOCIETY, HARYANA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1021/Del/2026 Assessment Year: 2027-28 MAA SHAKUNTLA DEVI MEMORIAL Vs. COMMISSIONER OF INCOME TAX EDUCATION SOCIETY, (EXEMPTIONS)-CHANDIGARH, 3 KM Stone Bigher Road, Bangaon, Exemptions Ward Rohtak, Fatehabad, Haryana 125050. Zila Parishad Building, PAN No. AABTM8105B Rohtak, Haryana 124001. Appellant Respondent Assessee by Ms. Shruti Khandelwal, Adv. (Virtual) Revenue by Shri Bhopal Singh, CIT DR Date of hearing: 29.06.2026 Pronouncement on 29.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The present appeal arises from order dated 12.11.2025, passed by Ld. CIT(Exemption)-Chandigarh through which an application for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), has been rejected. In this case, it is seen that on pages 5 to 6 of the impugned order it is clearly recorded that the opportunities provided to the assessee could not be availed of and thus, an ex parte order was passed against the assessee.

2.

The aggrieved assessee has approached the ITAT with grounds challenging this ex parte order.

ITA No. 1021/Del/2026 MAA SHAKUNTLA DEVI MEMORIAL EDUCATION SOCIETY, HARYANA 3. Before us the Ld. AR stated that adequate opportunity was not provided to the assessee and the Ld. CIT(E) has completely disregarded a valid and continuing registration u/s 12A(1)(ac)(i) of the Act which was in force till AY 2026-27. The Ld. AR pleaded for one more chance to present the facts before the Ld. CIT(E).

3.1 The Ld. DR relied on the orders of the order of Ld. CIT(E).

4.

We have carefully considered the submissions of Ld. AR/DR and have gone through the records before us. We find that indeed there has been a degree of denial of natural justice and we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(E) for fresh adjudication. The assessee is expected to present all necessary documents and facts before the Ld. CIT(E) for him to appreciate and pass a speaking order.

5.

In the result, appeal is partly allowed for statistical purposes.

Order pronounced in the open court on 29.06.2026 Sd/- Sd/- (SATBEER SINGH GODARA) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30.06.2026 *Kavita Arora, Sr. P.S.

ITA No. 1021/Del/2026 MAA SHAKUNTLA DEVI MEMORIAL EDUCATION SOCIETY, HARYANA

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