JYOTSNA SHOURIE DANCE SOCIETY,DELHI vs. CIT E , DELHI

PDF · subscribers
ITA 3880/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given an opportunity of being heard by the Ld. CIT(E). The matter was remitted back to the Ld. CIT(E) for a decision on merit after affording a proper hearing.

What were the facts?

The assessee's application for registration under Section 12AB and 80G of the Income Tax Act was rejected by the Ld. CIT(E). This rejection occurred without providing the assessee an opportunity to be heard.

What were the issues?

Whether the Ld. CIT(E) erred in rejecting the application for registration without providing an opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRIS.RIFAUR RAHMAN & SHRI VIMAL KUMAR

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. 3880/DEL/2026 ITA No. 3881/DEL/2026

JYOTSNA SHOURIE DANCE COMMISSIONER OF ACADEMY INCOME TAX (EXEMPTION) A-31, WEST END, CIVIC CENTRE, NEW DELHI NEW DELHI- 110 021 (PAN :AAATJ9408P) (APPELLANT) (RESPONDENT) ASSESSEE BY :NONE 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 appeals against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short]dated 28.02.2026 u/s 12AB & 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 12AB of the Income-tax Act, 1961 (for short ‘the Act’) without giving any opportunity of being heard to the assessee. In our considered view

2 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. 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. 3881/Del/2026. We remit this issue also back to the file of ld. CIT (E) in the interest of justice. Both the issues under consideration may be decided as per law. 4. 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

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →