IVF (IN-VITRO FERTILIZATION) RESEARCH SOCIETY,DELHI vs. CIT EXEMPTION, DELHI

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ITA 5790/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the order passed by the learned CIT(Exemption) was ex-parte and non-speaking. In the interest of justice, it was deemed appropriate to restore the matter to the learned CIT(Exemption) for fresh consideration. The Tribunal set aside the impugned order and directed the CIT(Exemption) to decide the matter afresh after providing the assessee with a reasonable opportunity of being heard. The CIT(Exemption) was further directed to pass a speaking order in accordance with the law. The ratio decidendi is that an ex-parte and non-speaking order, especially concerning a statutory application like registration under Section 12A, is not in the interest of justice and warrants a remand for proper adjudication.

What were the facts?

The assessee, M/s IVF (In-Vitro Fertilization) Research Society, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, against the order of the Commissioner of Income Tax (Exemption), Delhi. The assessment year in question is 2026-27. The order under challenge is the rejection of the assessee's application in Form 10AB for registration under Section 12A of the Income-tax Act, 1961. The learned CIT(Exemption) passed an ex-parte, non-speaking order. The ITAT heard arguments from both the assessee and the revenue.

What were the issues?

1. Whether the learned CIT(Exemption) was justified in rejecting the assessee's application for registration under Section 12A of the Income-tax Act, 1961, on an ex-parte, non-speaking order? Assessee's Contentions: The assessee argued that the order passed by the learned CIT(Exemption) was ex-parte and non-speaking, implying a lack of proper consideration. The assessee likely sought an opportunity to be heard and for the matter to be decided on merits. Revenue's Contentions: The judgment records that the revenue's representative was heard, but their specific contentions are not detailed. However, given the outcome, it can be inferred that the revenue did not oppose the restoration of the matter for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH-E NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5790/Del/2026 Assessment Year 2026-27 MIs IVF (In-Vitro Fertilization) Vs. Commissioner of Income Tax Research Society, (Exemption) , H.No.284/2, Ward No.2 UGF, Delhi. Mehrauli, New Delhi _ 110 030. PAN AABAI1O3IR. (Appellant) (Respondent) Appellant by Respondent by Shri Gaurav Gupta, Advocate: Shri Raghunath, CIT-DR: Date of hearing Date of pronouncement 22.06.2026 22.06.2026 ORDER Per Bench: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated gth March, 2026 whereby the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as the Act') was rejected. 2 We have heard the arguments of both the sides and perused the material placed before uS_ It is observed that the learned CIT(Exemption) has passed an ex-parte non-speaking order. In the above circumstances, after hearing the arguments of both the sides and perusal of record, we are of the view that it would be in the interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration_ Accordingly, we set aside the impugned order of 2 ITA No.5790/Del/2026 learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law. 3 In the result; the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 22n June, 2026. Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK Copy _forwarded to: 1_ 2 . 3. 4 5_ Appellant Respondent CIT CIT(A) DR, ITAT Assistant Registrar

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