UNITED NEWS OF INDIA,DELHI vs. DCIT CIRCLE EXEMPTION 2(1), DELHI

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ITA 4341/DEL/2026Status: DisposedITAT Delhi29 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the applications without proper consideration and application of mind, violating the assessee's right to a hearing. Therefore, the impugned orders were set aside.

What were the facts?

The assessee filed applications for registration under Section 12A and 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected these applications. The assessee appealed, arguing a violation of natural justice due to lack of proper hearing.

What were the issues?

Whether the rejection of applications for registration under Section 12A and 80G was done without providing due opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 29.06.2026

आयकर अपील�य अ�धकरण, �द�ल� पीठ�, नई �द�ल� INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.4340 & 4341/DEL/2026 िनधा�रण वष�/Assessment Year: -) UNITED NEW OF INDIA DCIT CIRCLE EXEMPTION 2(1) 9, RAFI MARG Vs. NEW DELHI-110001 NEW DELHI अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAATU0641B

अपीलाथ� �ारा/Appellant represented by: Shri Pranav Yadav, Adv. ��थ� �ारा/Respondent represented by: Shri Rajore Satish Chandra Ramsevak, CIT-DR सुनवाई की तारीख / Date of conclusion of hearing: 18.06.2026 घोषणा की तारीख / Date of pronouncement: 29.06.2026 ORDER PER BENCH

These two appeals by the assessee are directed against the order of the Ld. Commissioner of Income Tax(Exemption), New Delhi [hereinafter referred to as ‘ld. CIT(E)] both dated 20.03.2026 passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The appeal of the assessee vide ITA No.4340/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act. The appeal of

ITA 4340/DEL/2026 UNITED NEW OF INDIA

the assessee vide ITA No.4341/Del/2026 is regarding the rejection of its request filed under section 12A(1)(ac)(ii) of the Act. As both the appeals are of the same assessee concerning common issues of rejection of its application under section 12A and 80G, they were heard together and for the purposes of convenience, adjudicated by this common order.

3.

At the outset, ld. Counsel for the assessee submitted that its right to natural justice has been violated in as much as due opportunity of being heard has not been given before rejecting its request for grant of registration u/s 12A and 80G of the Act. The ld. Counsel accordingly requested that it be provided one last chance to defend its case and, the matter be considered for remission back to the ld. CIT(E). The ld. Counsel assured that full compliance shall be made to the statutory notices issued by the Revenue authorities.

4.

The ld. DR placed reliance upon the orders of the lower authorities.

5.

We have heard rival submissions and perused the material available on record. We have noted that the Ld. CIT(E) has rejected applications of the assessee without due consideration of facts on records alluding towards a non- application of mind. We have noted that the ld. CIT(E) has dismissed assessee’s application for grant of registration under section 12A and u/s 80G purely on account of non-compliance of the assessee. Reasonable opportunity of being heard is right of every tax payer. Be that as it may be in the interest of justice, we

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ITA 4340/DEL/2026 UNITED NEW OF INDIA

deem it appropriate to set-aside the impugned orders of the ld. CIT(E) and remit the matter of grant of registration u/s 12A as well as u/s 80G back to ld. CIT(E) for adjudication de novo in accordance with law. Due opportunity of being heard shall be given to the assessee. The assessee shall comply with all the statutory notices and any non-compliance shall be adversely viewed. Accordingly, the appeals of the assessee vide ITA No.4340/Del/2026 and vide ITA No. 4341/Del/2026 are allowed for statistical purposes.

6.

Finally, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 29th June, 2026. Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:29.06.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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