What did the Tribunal hold?

The Tribunal found no substance in the Revenue's grounds of appeal as the CIT(A) had correctly followed a coordinate bench decision in the assessee's own case. The additions were consequential to the cancellation of registration, which was already set aside.

The Revenue appealed against the CIT(A)'s order which deleted additions made in the assessment order. The CIT(A) had followed a previous Tribunal decision that quashed the cancellation of the assessee's registration.

What were the issues?

Whether the additions made by the AO were valid when the basis for those additions (cancellation of registration) was quashed by a higher authority.

ACIT vs Hemkunt Foundations | ITAT Delhi 2026

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

For Appellant: Adv. Sh. ShivamYadav, Adv, Ms. Ananay Kapoor, Adv

Hearing: 30.04.2026Pronounced: 13.05.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Revenue against the order dated

24.10.2025 of the Ld. Commissioner of Income Tax (Appeals)-23, Delhi

P a g e | 2 ITA Nos. 9152/Del/2025 Hemkunt Foundation (AY: 2021-22) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’)

in DIN & Order No : ITBA/APL/S/250/2025-26/1081987784(1) arising out

of the assessment order dated 24.02.2024 u/s 143(3) of the Income Tax Act,

1961 (hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle

-2, New Delhi for AY: 2017-18.

On hearing both sides we find that revenue is in appeal against the

impugned order wherein ld. CIT(A) has deleted the additions following the

Coordinate Bench decision in case of assessee in ITA No. 631/Del/2024

dated 20.06.2025 by which the cancellation of registration of the assessee

was quashed and the present addition was only a consequential to the

cancellation of registration.

Ld. DR has submitted that an opportunity be given for calling factual

report.However, at the time of hearing the Bench was of the considered view

that the admitted facts giving rise to the grounds do not make out any case of

the department as ld. CIT(A) has merely followed the decision of the

Tribunal in assessee’s own case. We find no substance in the ground as raised

the appeal of the department is accordingly dismissed.

P a g e | 3 ITA Nos. 9152/Del/2025 Hemkunt Foundation (AY: 2021-22) Order pronounced in the open court on 13.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS

ACIT, JHANDEWALAN, DELHI vs. HEMKUNT FOUNDATIONS, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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