INDIAN RICE EXPORTER FEDERATION,NEW DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), NEW DELHI

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ITA 4401/DEL/2026Status: DisposedITAT Delhi29 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the assessee's applications without proper consideration of facts and non-application of mind. Therefore, the impugned orders were set aside.

What were the facts?

The assessee filed appeals against the rejection of its applications for registration under Section 12A and 80G. The Tribunal noted a significant delay in filing the appeals, which was condoned.

What were the issues?

Whether the CIT(E) properly considered the facts and applied its mind while rejecting the applications for registration under Section 12A and 80G.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

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. 4401 & 4402/DEL/2026 िनधा�रण वष�/Assessment Year: N.A.) INDIAN RICE EXPORTER COMMISSIONER OF INCOME FEDERATION TAX (EXEMPTION) 73 LGF WORLD TRADE CENTER OFFICE OF THE NEW DELHI, BARAKHAMBA COMMISSIONER OF INCOME AVENUE CONNAUGHT PLACE TAX (EXEMPTIONS), 26TH CENTRAL DELHI, NEW DELHI- Vs. FLOOR, E-2 BLOCK, 110001, PRATYAKSH KAR BHAWAN, CIVIC CENTRE, J.L.N. MARG, MINTO ROAD NEW DELHI-110002, अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AAHCI2871H

अपीलाथ� �ारा/Appellant represented by: None ��थ� �ारा/Respondent represented by: Shri Rajore Satish Chandra Ramsevak, CIT-DR सुनवाई की तारीख / Date of conclusion of hearing: 24.06.2026 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 16.08.2024 passed under section 12AB(1)(b)(ii) and 80G

ITA Nos. 4401& 4402/DEL/2026 INDIAN RICE EXPORTER FEDERATION

of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. The assessee was called absent.

3.

At the outset, the Registry has identified the delay of 538 days in filing the appeal before the Tribunal. For the reasons stated in the assessee’s condonation petition attributing delay for 538 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay.

4.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case.

5.

The appeal of the assessee vide ITA No.4402/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act. The appeal of the assessee vide ITA No.4401/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.

6.

We have heard ld. DR 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 Page 2 of 3

ITA Nos. 4401& 4402/DEL/2026 INDIAN RICE EXPORTER FEDERATION

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 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.4401/Del/2026 and vide ITA No. 4402/Del/2026 are allowed for statistical purposes.

7.

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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