BHARATH DIGITAL INFRASTRUCTURE ASSOCIATION,SOUTH DELHI, DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE EXEMPT 1(1), DELHI, CIVIC CENTRE, NEW DELHI

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ITA 4780/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Ld. CIT(E) had rejected the applications without due consideration and proper application of mind. Therefore, the impugned orders were set aside, and the matter was remitted back for fresh adjudication.

What were the facts?

The assessee filed applications for registration under Section 12A and approval under Section 80G of the Income Tax Act. The Ld. CIT(E) rejected these applications without providing a proper opportunity of being heard.

What were the issues?

Whether the assessee was denied natural justice by the Ld. CIT(E) in rejecting its applications for registration and approval without a proper hearing. Whether the rejection of applications under Section 12A and 80G was based on due consideration of facts.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 12AB(1)(b)(ii)

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 अपीलीय अधिकरण, दिल्ली पीठें, नई दिल्ली INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 4780 & 4781/DEL/2026 निर्धारण वर्ा/Assessment Year: 2026-27) BHARATH DIGITAL DEPUTY COMMISSIONER OF INFRASTRUCTURE INCOME TAX, CIRCLE ASSOCIATION EXEMPT 1(1), DELHI A-73, REAR BASEMENT, Vs. CIVIC CENTRE, MINTO ROAD, MALVIYA NAGAR, SOUTH DELHI, NEW DELHI DELHI-110017, DELHI NEW DELHI-110002, DELHI अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: AANCB7793B

अपीलधर्थी द्वारा/Appellant represented by: Shri Pranav Krishna, Adv. प्रत्यर्थी द्वारा/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 25.02.2026 passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961, for the Assessment Year 2026-27. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

ITA Nos.4780 & 4781/DEL/2026 BHARATH DIGITAL INFRASTRUCTURE ASSOCIATION

2.

The appeal of the assessee vide ITA No.4780/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.4781/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

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ITA Nos.4780 & 4781/DEL/2026 BHARATH DIGITAL INFRASTRUCTURE ASSOCIATION 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.4780/Del/2026 and vide ITA No. 4781/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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