MISSION CHETNA FOUNDATION,DELHI vs. CIT(EXEMPTION) DELHI, DELHI

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ITA 9190/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2025-20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's new management was unaware of pending notices due to a change in management and was occupied with statutory compliances. An adjournment request was made, but the order was passed before the extended date.

What were the facts?

The assessee's application in Form 10AB for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemption). This rejection was based on the assessee's failure to provide details supporting the genuineness of its activities and charitable objects.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the Form 10AB application without granting a proper opportunity to the assessee, especially considering the change in management and pending adjournment request.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

Hearing: 04.05.2026Pronounced: 13.05.2026

P a g e | 1 ITA No.9190/Del/2025 Mission Chetna Foundation (AY: 2025-26) IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.9190/Del/2025 (Assessment Year: 2025-26) Mission Chetna Foundation, Vs. CIT(Exemption) House No. 141, First Floor, Ward 7(1) Village Chilla, Mayur Vihar, CR Building Delhi Phase-1, East Delhi 110002 Delhi – 110091 �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAPCM8260L Appellant .. Respondent

Appellant by : Sh. Sunil Joshi, CA Respondent by : Sh. Shrikant Namdeo, CIT, DR Date of Hearing 04.05.2026 Date of Pronouncement 13.05.2026 O R D E R PER ANUBHAV SHARMA, JM:

This appeal is preferred by the Assessee against the order dated 23.10.2025

of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as

Competent Authority) against the rejection of Form 10AB and consequent

cancellation of registration granted under Section 12A(1)(ac)(iii) of the Act.

2.

On hearing both sides we find that while passing the impugned order the ld.

CIT(E) has observed that in spite of opportunities being given assessee had not

P a g e | 2 ITA No.9190/Del/2025 Mission Chetna Foundation (AY: 2025-26)

filed details/information to support genuineness of the activities, charitable

objects, commencement of the activities and therefore, application of the assessee

in Form 10AB was rejected.

3.

Ld. AR has demonstrated that due to change in the management of the

appellant foundation the new management was not aware of the pending notices

and also they were occupied with the statutory compliances and for that reason

case would not be represented earlier. It was submitted that on 15.10.2025

adjournment request was moved for extension of time up to 01.11.2025 for

furnishing required details and portal reflected adjournment status as ‘open’ with

the next date shown as 01.11.2025, however, impugned order was passed on

23.10.2025.

4.

In the light of aforesaid we allow the appeal of the assessee for statistical

purposes and restore the issues on merits as well as law to the files of ld. CIT(E) to

give fresh opportunity to the assessee and pass the order afresh.

Order pronounced in the open court on 13.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026

P a g e | 3 ITA No.9190/Del/2025 Mission Chetna Foundation (AY: 2025-26) Rohit, Sr. PS

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