VAISH SAMNVAY SAMITI,FARIDABAD vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 3949/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2026-272 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 merit is taken. The matter was remanded back to the CIT(E) for fresh consideration.

What were the facts?

The assessee filed an application for registration under Section 12AB of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected the application without providing an opportunity for the assessee to be heard.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application without affording an opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Chartiar Gupta, CA
For Respondent: Shri Vashvendra Singh, CIT-DR
Hearing: 22/06/2026Pronounced: 24/06/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3949/Del/2026 (Assessment Year: 2026-27) Vaish Samvay Samiti, Vs. CIT(E), SB-17, Second Floor, Crown Chandigarh Plaza, Mathura Road, Sector- 15A, Faridabad, Haryana (Appellant) (Respondent) PAN: AAAAV9810A

Assessee by : Shri Chartiar Gupta, CA Revenue by: Shri Vashvendra Singh, CIT-DR Date of Hearing 22/06/2026 Date of pronouncement 24/06/2026

O R D E R PER SHRI S. RIFAUR RAHMAN : 1. The assessee has filed these appeals against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 24.02.2026 for the u/s 12AB of the Income Tax Act, 1961 (the “Act” for short).

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 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.

ITA No. 3949/Del/2026 Vaish Samvay Samiti

3.

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

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

Order pronounced in the open court on 24/06/2026.

-Sd/- -Sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/06/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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