TELECOMMUNICATIONS STANDARDS DEVELOPMENT SCCIETY INDIA,DELHI vs. CIT (EXEMPTION), DELHI, DELHI

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ITA 5904/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the order passed by the learned CIT(Exemptions) was ex-parte and non-speaking. In the interest of justice, the Tribunal decided to restore the matter to the learned CIT(Exemptions) for fresh consideration. The reasoning was that a proper and speaking order, after affording a reasonable opportunity of being heard to the assessee, would be in accordance with the law. The ratio decidendi is that an ex-parte and non-speaking order rejecting an application for registration under Section 12A is unsustainable and warrants a remand for fresh adjudication. The operative direction was to set aside the impugned order and remand the matter to the CIT(Exemptions) for a fresh decision after providing the assessee with a reasonable opportunity of being heard and passing a speaking order. No issue was expressly left undecided.

What were the facts?

The assessee, Ms Telecommunications Standards Development Society India, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, against an order dated March 10, 2026, passed by the Commissioner of Income Tax (Exemptions), 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 in question is 2026-27. The ITAT heard arguments from both the assessee and the respondent (Revenue). The Tribunal noted that the CIT(Exemption) had passed an ex-parte, non-speaking order.

What were the issues?

1. Whether the order passed by the learned CIT(Exemptions) rejecting the assessee's application for registration under Section 12A of the Income-tax Act, 1961, was valid, considering it was ex-parte and non-speaking? (Question of law and fact, concerning Section 12A of the Act). Assessee's Contentions: The assessee argued that the order passed by the CIT(Exemptions) was ex-parte and non-speaking, implying a lack of proper consideration and adherence to procedural fairness. Revenue's Contentions: The judgment records no specific contentions from the Revenue. The Tribunal proceeded based on the arguments presented by the assessee and its own perusal of the record.

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.5904/Del/2026 Assessment Year 2026-27 Ms Telecommunications Standards Development Society India, C-DOT Campus, Mandi Road, Mehrauli, New Delhi 110 030. PAN AADAT6S64A. (Appellant) Vs. Commissioner of Income Tax (Exemptions) , Delhi. (Respondent) Appellant by Respondent by Shri S. Krishna, 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 10th 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 on record. 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 2 ITA No.5904/Del/2026 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 open Court on conclusion of hearing on 22n June, 2026. Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 29.06.2026 VK

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