PRIYAL HITAY NIDHI,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

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ITA 5307/DEL/2026Status: DisposedITAT Delhi25 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the applications were not properly considered by the CIT(E) despite the assessee producing relevant records. To prevent miscarriage of justice, the Tribunal granted a further opportunity to the assessee to represent its case.

What were the facts?

The assessee filed applications in Form No. 10AB for registration under Section 12A(1)(b)(ii) and for approval under Section 80G. The CIT(Exemption) rejected these applications due to a lack of requisite submissions from the assessee.

What were the issues?

Whether the CIT(Exemption) properly considered the assessee's applications for registration and approval, and if the assessee was given adequate opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(b)(ii),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. 5307 & 5308/Del/2026 Assessment Year 2027-28 to 2031-32__ Priyal Hitay Nidhi Vs CIT(Exemption) 49, Four Square House, . Community Centre, New Friends Colony, New Delhi (Appellant) (Respondent) PAN: AAATP7927K

Appellant by Sh. Gopal Agarwal, CA 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 appeals filed by the assessee are directed against the orders both dated 14.03.2026 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 12A(1)(b)(ii) of the Act has been rejected. Further that, consequently the approval under Section 80G also stood rejected.

2.

Having regard to this particular facts of non consideration of the applications U/S 12A and 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). Page | 1

3.

Thus, both these appeals are disposed of by setting aside the issues to the file of the Ld. CIT(E) for fresh adjudication of the same upon granting an opportunity of being 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.

Appeals preferred by the assessee are allowed for statistical purposes.

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

Sd/- Sd/- Sdd/- -/- (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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