JEEVAN JYOTI EDUCATIONAL & CULTURAL SOCIETY,FARIDABAD vs. INCOME TAX OFFICER (EXEMPTION), FARIDABAD

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ITA 4471/DEL/2026Status: DisposedITAT Delhi29 June 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had rejected the applications without applying its mind and without giving the assessee a reasonable opportunity to be heard. Therefore, the impugned orders were set aside.

What were the facts?

The assessee society's applications for registration under Section 12A and approval under Section 80G were rejected by the CIT(E). The assessee was absent during the hearing, but the Tribunal noted that the CIT(E) had rejected the applications without proper consideration of facts.

What were the issues?

Whether the CIT(E) properly considered the facts and provided a reasonable opportunity of hearing before rejecting the assessee's applications for registration and approval.

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.4471 & 4472/DEL/2026 िनधा�रण वष�/Assessment Year: NA) JEEVAN JYOTI EDUCATIONAL INCOME TAX OFFICER & CULTURAL SOCIETY (EXEMPTION) KRISHNA COLONY, NEAR NH-4, NIT FARIDABAD RAILWAY FLYOVER, ALIGARH Vs. FARIDABAD-121001, ROAD, PALWAL-121102, HARYANA HARYANA अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: AABAJ0217G

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: 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 26.02.2026 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 assessee was called absent.

ITA 4471/DEL/2026 JEEVAN JYOTI EDUCATIONAL & CULTURAL SOCIETY 3. The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case.

4.

The appeal of the assessee vide ITA No.4472/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.4471/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.

5.

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 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

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appeals of the assessee vide ITA No.4471/Del/2026 and vide ITA No. 4472/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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