GASTROENTEROLOGY RESEARCH AND EDUCATION SOCIETY,DELHI vs. CIT EXEMPTION, DELHI

PDF · subscribers
ITA 5825/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, the Tribunal decided to restore the matter to the learned CIT(Exemption) for fresh consideration. The impugned order of the learned CIT(Exemption) was set aside with a direction to decide the matter afresh after affording a reasonable opportunity of being heard to the assessee. The CIT(Exemption) was further directed to pass a speaking order in accordance with the law. The Tribunal did not decide the substantive issue of registration under Section 12A but remanded it for fresh adjudication. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Ws Gastroenterology Research and Education Society, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, against an order dated 22nd March, 2026, passed by the Commissioner of Income Tax (Exemption), Delhi. The impugned order rejected the assessee's application in Form 10AB for registration under Section 12A of the Income-tax Act, 1961. The assessment year under consideration is 2026-27. The ITAT heard arguments from both the assessee and the respondent revenue. The ITAT noted that the order passed by the learned CIT(Exemption) was ex-parte and non-speaking.

What were the issues?

1. Whether the order passed by the learned CIT(Exemption) rejecting the assessee's application for registration under Section 12A of the Income-tax Act, 1961, is sustainable in law, considering it was ex-parte and non-speaking? Assessee's Contentions: The assessee argued that the order of the CIT(Exemption) was ex-parte and non-speaking, implying a lack of proper consideration and opportunity to be heard. Revenue's Contentions: The judgment records no specific contentions from the revenue. However, the revenue was represented by the CIT-DR.

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.5825/Del/2026 Assessment Year 2026-27 Ws Gastroenterology Research and Education Society, Room No.3111, Department of Gastroenterology, AIIMS, Ansari Nagar, New Delhi 110 029_ PAN AABTG45826. (Appellant) Vs. Commissioner of Income Tax (Exemption) , Delhi. (Respondent) Appellant by Respondent by Shri Gaurav Gupta, Advvocate: 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 22nd March, 2026 whereby the application of the assessee in Form 1OAB 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 2 ITA No.5825/Del/2026 interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration Accordingly , we set aside the impugned order of 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 pen Court on conclusion of hearing on 22n June, 2026. Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →