BHARAT GAURAV AWARD FOUNDATION,DELHI vs. CIT EXEMPTION, DELHI

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ITA 3039/DEL/2025Status: DisposedITAT Delhi28 April 2026AY 2023-243 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and, considering the ex-parte nature of the CIT(E)'s orders, restored the appeals back to the CIT(E) for fresh adjudication. The assessee was given three effective opportunities to plead and prove their case.

What were the facts?

The assessee's appeals against the CIT(E)'s orders rejecting their Section 12A and 80G registrations were filed with a significant delay. The CIT(E) had passed the impugned orders ex-parte.

What were the issues?

Whether the ex-parte orders passed by the CIT(E) were justified, and if the delay in filing appeals should be condoned to allow for a fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 21.04.2026Pronounced: 21.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3038/Del/2025 Assessment Year: 2023-24 With ITA No. 3039/Del/2025 Assessment Year: 2023-24 Bharat Gaurav Award Vs. Commissioner of Income Tax Foundation (Exemption) 804, 8th Floor, Antariksh E-2 Block, Civic Centre Bhawan, New Delhi- 01 New Delhi-110001 PAN: AADTB1557A (Appellant) (Respondent) Assessee by None Department by Sh. Dayainder Singh Sidhu, CIT DR Date of hearing 21.04.2026 Date of pronouncement 21.04.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment years 2023-24 , arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Delhi’s orders dated 23.05.2023 & 15.05.2023 having DINs & Orders Nos. ITBA/EXM/F/EXM45/2023- 24/1053094837(1) & ITBA/EXM/F/EXM45/2023- 24/1052839291(1), involving proceedings under clause (iii) of first

ITA No.3038,3039/Del/2025 proviso to sub-section (5) of section 80G & section 12A(1)(ac)(iv) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

2.

The asseessee’s identical delay of 645 days in filing of both these appeals is hereby condoned in the larger interest of justice and in the light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) impugned twin orders have been passed ex-parte.

3.

It emerges at the outset during the course of hearing that the learned CIT(E) in its detailed discussion has proceeded ex-parte against the assessee thereby rejecting both of its sections 12A and 80G registration in issue.

4.

The Revenue during the course of hearing vehemently argues in support of CIT(E)’s findings that the assessee had not filed any explanation or evidence supporting it’s case.

5.

We have given my thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the 2 | P a g e

ITA No.3038,3039/Del/2025 arguing counsel in such an instance could not be altogether ruled out. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

All other remaining issues between the parties are kept open at this stage. 6. These assessee’s twin appeals ITA Nos. 3038 & 3039/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 21st April, 2026

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.04.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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