AKANT FOUNDATION,NEW DELHI vs. CIT(EXEMPTION), DELHI, NEW DELHI

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ITA 5595/DEL/2026Status: DisposedITAT Delhi08 June 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that it would be in the interest of justice to restore the matter to the learned CIT(Exemption) for fresh consideration. The Tribunal set aside the impugned order of the learned CIT(Exemption) with a direction to decide the matter afresh. This decision was based on the observation that the CIT(Exemption) had passed an ex-parte, non-speaking order. The CIT(Exemption) is directed to afford a reasonable opportunity of being heard to the assessee and thereafter pass a speaking order in accordance with law. The appeal is allowed for statistical purposes.

What were the facts?

The assessee, M/s Akant Foundation, filed an appeal against the order of the CIT(Exemption), Delhi, dated November 18, 2025. This order rejected the assessee's application in Form 10AB for approval under Section 80G(5) of the Income-tax Act, 1961. The appeal was filed with a delay of 109 days. The Tribunal noted that the CIT(Exemption) had passed an ex-parte, non-speaking order. Both parties agreed to have the appeal heard on merits on the same day. The Tribunal condoned the delay in filing the appeal.

What were the issues?

1. Whether the impugned order of the learned CIT(Exemption) dated November 18, 2025, rejecting the assessee's application for approval under Section 80G(5) of the Act, is sustainable in law? Assessee's Contention: The assessee argued that the learned CIT(Exemption) passed an ex-parte, non-speaking order, which is not in the interest of justice. The assessee sought a fresh consideration of its application. Revenue's Contention: The judgment records no specific contention from the revenue's side regarding the merits of the application. However, the Senior DR was present and heard.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH-C NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5595/Del/2026 Assessment Year 2025-26 MIs Akant Foundation, D-84, First Floor, Regal Building, Connaught Place, New Delhi 110 001_ PAN AAITA554ZP . (Appellant) Vs. CIT(Exemption) , Delhi. (Respondent) Appellant by Respondent by Shri Ravi Pratap Mall, Advocate: Ms. Harpreet Kaur Hansra, Senior DR Date of hearing Date of pronouncement 05.06.2026 05.06.2026 ORDER Per Mahavir Singh_Vice President:

This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated 18th November, 2025 whereby the application of the assessee in Form 10AB for approval under Section 80G(5) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected: 2 . Originally, the application of the assessee for grant of early hearing of the appeal was fixed today. However, during the course of hearing of the application, it transpired that the learned CIT(Exemption) has passed an ex-parte non-speaking order. Both the parties have stated their no objection to the hearing of the appeal on merits today itself: It is observed that the appeal is time barred by 109 days: After considering the submissions of the assessee in the application for condonation of delay, we condone the delay in filing of the appeal: 2 ITA No.5595/Del/2026 3 We have heard the arguments of both the sides and perused the material placed before US. We are of the view that it would be in the interest of justice to restore the matter to learned CIT(Exemption) for fresh consideration_ Accordingly, we set aside the impugned order of learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law. 4 In the result; the appeal of the assessee is allowed for statistical purposes: Decision pronounced in the open Court on conclusion of hearing on 5th June, 2026. Sdl- Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 08.06.2026 VK

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