THE GREGORIAN ORTHODOX CHURCH SOCIETY,DELHI vs. CIT EXEMPTION, DELHI

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ITA 3631/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application without a proper re-examination of the facts and the provisions of Section 80G. Therefore, the case was remitted back to the CIT(E) for a fresh decision.

What were the facts?

The assessee, a Gregorian Orthodox Church, applied for registration under Section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected this application.

What were the issues?

Whether the Commissioner of Income Tax (Exemption) properly considered the facts and provisions of Section 80G while rejecting the assessee's application for registration.

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 ‘F’: NEW DELHI

For Appellant: SHRI YOGESH KOSHI, CA
For Respondent: SHRI YASHVENDRA SINGH, CIT(DR)
Hearing: 22.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3631/DEL/2026 THE GREGORIAN ORTHODOX COMMISSIONER OF SOCIETY INCOME (EXEMPTION) MAR GREGORIOS ORTHODOX DELHI CHURCH, B-2, JANAK PURI NEW DELHI- 110 058 (PAN :AAATT0499C) (APPELLANT) (RESPONDENT) ASSESSEE BY :SHRI YOGESH KOSHI, CA REVENUE BY :SHRI YASHVENDRA SINGH, CIT(DR) Date of Hearing : 22.06.2026 Date of Pronouncement : 22.06.2026 ORDER PER BENCH :

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short]dated 15.03.2026 u/s 80G of the Income Tax Act, 1961 (for short, ‘the Act’)

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 80G of the Income-tax Act, 1961 (for short ‘the Act’). We direct ld. CIT(E) to relook at the facts on record and provisions of section 80G of the Act. In our considered view and in the interest of justice, we remit

2 this issue back to the file of ld. CIT(E). The issue under consideration may be decided as per law.

3.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 22nd day of June, 2026 after the conclusion of the hearing.

Sd/- sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 24.06.2026 Pooja Mittal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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