SHREE MADHAV CHETNA,ROHTAK vs. CIT (EXEMPTIONS), CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.1438/Del/2026 (ASSESSMENT YEAR: NA)

Shree Madhav Chetna CIT(Exemption), Madhav Kunj, Income Tax Department Vijay Nagar, HUDA Complex, v. CR Building , Himalaya Rohtak-124001 Marg, Sector 17E, Haryana Chandigarh,-160017 PAN-AACTS7727E (Appellant) (Respondent) Assessee by None Department by Shri Sher Singh, CIT DR Date of Hearing 25.06.2026 Date of Pronouncement 29.06.2026 ORDER PER RAMIT KOCHAR, AM:

This appeal is filed by the assessee against order passed by Learned Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E), in short) dated 20.12.2025( DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1083920232(1)) rejecting application filed by the assessee for grant of approval u/s 80G(5) of the Income Tax Act, 1961 (“the Act” in short). 2. Brief facts of the case are that assessee has filed an application dated 29.09.2025 in Form No.10AB for grant of approval u/s 80G(5) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) dismissed the application of the assessee on the grounds that the assessee application dated 07.09.2025 for registration u/s 12AB was rejected by ld.

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CIT(E) vide order dated 20.12.2025 vide DIN No. ITBA/EXM/F/EXM45/2025- 26/1083920200(1). 3. Aggrieved, the assessee has filed appeal before the Tribunal. None appeared on behalf of the assessee when this appeal was called for hearing before the Bench. The assessee has not filed any details as to the fate of its application for registration u/s 12AB in further appellate proceedings as mandated by statute. 3.2 The ld. CIT-DR relied upon the order passed by ld. CIT(E). 4. We have considered rival contentions and perused the materials available on record, which are culled out in preceding para’s of this order and are not repeated again. It is observed that once application for registration u/s 12AB was rejected by ld. CIT(E) , then grant of approval u/s 80G(5) being consequential has to be rejected, we donot find any error in the order of ld. CIT(E). The assessee has not filed any details as to the status/fate of its application for registration u/s 12AB in further appellate proceedings as mandated by statute. It is further observed that the appeal of the assessee for grant of approval u/s 80G(5) for assessment year 2024-25 was restored by ITAT to ld. CIT(E), vide order dated 28.03.2025 in ITA No. 853/Del/2025. Even in the proceedings before the Bench wrt ITA NO. 853/Del/2025, none appeared on behalf of the assessee. There was one more appeal of the assessee in ITA no. 1579/Del/2024 for assessment year 2023-24 , which was also adjudicated ex-parte by ITAT vide orders dated 28.03.2025 , while none appeared for assessee. The assessee has an habit of non appearance before ITAT. Keeping in view facts and circumstances of the case and in the interest of justice and fairness to both parties, we are of the considered view that end of the justice will be met to send back the matter back to the file of the ld. CIT(E) to denovo decide the application for approval u/s 80G , after ascertaining the fate of assessee’s application for registration u/s 12AB in further appellate proceedings as mandated by the statute. The ld. CIT(E) shall afford opportunity of being heard to the assessee. The assessee is directed to co- operate with ld. CIT(E) and submit all necessary updated details. The orders of the ld. CIT(E) , dated 20.12.2025 is set aside and the matter is restored back to the file of the ld.

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CIT(E) , as directed above. The appeal of the assessee is allowed for statistical purposes, in the manner as indicated above. We order accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the Open Court on 29.06.2026

S Sd/- Sd/- (VIMAL KUMAR) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:29.06.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(E) 4. CIT 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI