INDIAN MYELOMA ACADEMIC GROUPE,DELHI vs. CIT EXEMPTIONS, DELHI

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ITA 5631/DEL/2026Status: DisposedITAT Delhi25 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to be heard on merit. The CIT(Exemption) was directed to provide an opportunity of hearing to the assessee and decide the issue on merit.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(ii) were dismissed by the CIT(Exemption). The rejection was based on the ground that the trust obtained regular registration under Section 12A from CPC without prior regular registration before April 1, 2021, allegedly through misrepresentation.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the applications for registration and approval without providing a proper opportunity of hearing to the assessee on the grounds of alleged misrepresentation.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: CA is rejected
Hearing: 22.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 5631/Del/2026 ITA No. 5632/Del/2026 Indian Myeloma Academic Groupe, Vs CIT(Exemptions), C/o S. N. Paul & Co., 38, Netaji New Delhi-110002 Subhash Marg, Behind SBI, Daryaganj, Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABTI5517R Assessee by: Adjournment Application by Sh. Karunesh Mittal, CA is rejected Revenue by: Sh. Vikram Singh Sharma, CIT-DR Date of Hearing: 22.06.2026 Date of Pronouncement: 25.06.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeals of the assessee are directed against orders dated 22.03.2026 of the Ld. CIT(Exemption), Delhi, wherein the application of the assessee in Form 10AB for registration u/s 12A(1)(ac)(iii) of the Act alongwith application in Form 10AB for approval u/s 80G(5)(ii) were dismissed.

2.

Heard both the parties and perused the material on record. We observed that the ld. CIT(E) rejected the application for registration u/s 12AB of the Act on the ground that the applicant trust has obtained regular registration u/s 12A from CPC vide order dated 04.04.2022 without having regular registration u/s 12A prior to 01.04.2021, by

2 ITA Nos. 5631 & 5632/Del/2026 Indian Myeloma Academic Groupe misrepresentation of facts. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct the Id. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the Id. CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

3.

Similarly, the registration u/s 80G was also rejected on the same ground. The assessee is in appeal before us by filing separate appeal vide ITA No.5632/Del/2026. We remit this issue also back to the file of Id. CIT (E) in the interest of justice. Both the issues under consideration may be decided as per law.

4.

Both the appeals of the assessee are allowed for statistical purposes. Order Pronounced in the Open Court on 25/06/2026. Sd/- Sd/- (S. Rifaur Rahman) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 25/06/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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