ICE HOCKEY ASSOCIATION OF INDIA,NEW DELHI vs. CIT (EXEMPTION), DELHI, NEW DELHI

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ITA 3735/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the assessee should be given an opportunity of being heard by the CIT(E) before a decision on merits is taken. The case was remanded back to the CIT(E) for fresh consideration.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting their application for registration. The appeal was filed with a delay of 63 days, which was condoned by the tribunal. The CIT(E) had rejected the application without providing an opportunity of being heard to the assessee.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without affording an opportunity of hearing to the assessee. The procedural fairness in the rejection of the registration application.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI

For Appellant: SHRI NARESH SHARMA, AR
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. 3735/DEL/2026 ICE HOCKEY ASSOCIATION OF COMMISSIONER OF INDIA INCOME (EXEMPTION) D-502, SOM VIHAR, R.K. PURAM, MINTO ROAD, DELHI- 02 NEW DELHI- 110 002 (PAN : AAATI4702P) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI NARESH SHARMA, AR 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 16.08.2024 u/s 12AB of the Income Tax Act, 1961 (for short, ‘the Act’)

2.

At the threshold, it is noticed that the appeal is time-barred by 63 days. An application for condonation of delay has been filed by the assessee. After considering the reasons explained therein, we hereby condone the delay of 63 days in filing of appeal by the assessee.

2 3. Heard both the parties and perused the material on record. We observed that the ld. CIT (E) rejected the application for registration u/s 12A of the Income-tax Act, 1961 (for short ‘the Act’) without giving any opportunity of being heard to the assessee. 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 ld. 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 ld.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.

4.

In the result, the appeals filed by the assessee are 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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