UNIQUE SOCIAL CHARITABLE TRUST ,NEW DELHI vs. CIT EXEMPTION, NEW DELHI

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ITA 5224/DEL/2026Status: DisposedITAT Delhi25 June 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) did not properly consider the application and the records produced by the assessee. To prevent miscarriage of justice, a further opportunity was granted to the assessee.

What were the facts?

The assessee filed an application in Form No. 10AB for registration under Section 80G. The CIT(Exemption) rejected the application due to a lack of requisite submissions.

What were the issues?

Whether the CIT(Exemption) properly considered the assessee's application for registration under Section 80G and the evidence provided.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRIWANT SAHAY

Hearing: 23.06.2026Pronounced: 25.06.2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRIWANT SAHAY, ACCOUNTANT MEMBER ITA No.5224Del/2026 Assessment Year 2025- Unique Social Charitable Vs CIT(Exemption) Trust, H. No. 349, Ground . Floor, Gali Public School, New Delhi (Appellant) (Respondent) PAN: AAATU8920B

Appellant by None Respondent by Sh. Rajesh Mahajan, CIT DR

Date of Hearing 23.06.2026 Date of Pronouncement 25.06.2026 O R D E R PER KRINWANT SAHAY, A.M.: 1. The above captioned appeal filed by the assessee is directed against the order dated 18.03.2026 passed by the CIT(E), Delhi whereby and whereunder in the absence of requisite submissions made by the applicant in support of the application in Form No. 10AB for registration u/s 80G has been rejected.

2.

Having regard to this particular facts of non consideration of the application U/S 80G of the Act by the Ld CIT(E) in its proper perspective in spite of relevant records having been duly produced by the assessee before him, in order to prevent the miscarriage of justice, we would like to grant a further opportunity to the assessee to represent its case effectively before the Ld. CIT(E).

3.

Thus, the appeal is disposed of by setting aside the issue to the file of the Ld. CIT(E) for fresh adjudication of the same upon granting an opportunity of being Page | 1

heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.

4.

Appeal preferred by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25/06/2026.

Sd/- Sd/- /- Sd/- -/- (MADHUMITA ROY) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 25/06/2026 *Neha, Sr. PS* Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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