SARASWATI EDUCATION SOCIETY,ROHTAK, HARYANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 3821/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have provided an opportunity of being heard to the assessee before rejecting the application. Therefore, the case was remanded back to the CIT(E) for a decision on merits after affording a hearing.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Exemption) rejecting their application for registration under Section 12AB. The rejection occurred without providing the assessee an opportunity to be heard.

What were the issues?

Whether the rejection of an application for registration under Section 12AB without granting a hearing to the assessee is valid. The need to provide an opportunity of being heard before passing an adverse order.

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 PAWAN CHIKKARA, CA
For Respondent: SHRI YASHVENDRA SINGH, CIT(DR)
Hearing: 22.06.2026Pronounced: 24.06.2026

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. 3821/DEL/2026 SARASWATI EDUCATION COMMISSIONER OF SOCIETY INCOME (EXEMPTION) SHORA KOTHI, NEAR MATA CHANDIGARH DARWAJA, ROHTAK- 124001 HARYANA (PAN :AABTS9506L) (APPELLANT) (RESPONDENT) ASSESSEE BY :SHRI PAWAN CHIKKARA, CA REVENUE BY :SHRI YASHVENDRA SINGH, CIT(DR) Date of Hearing : 22.06.2026 Date of Pronouncement : 24.06.2026 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 10.02.2026 u/s 12AB 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 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

2 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.

3.

In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 24th 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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