DELHI BLUE POTTERY TRUST,NEW DELHI, INDIA vs. CIT(EXEMPTION), CIVIC CENTER, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4251/DEL/2026 (Assessment Year : 2026-27) Delhi Blue Pottery Trust, vs. CIT (Exemptions), 2, Factory Road, Delhi Blue Apartments, Delhi. Safdarjang Road, New Delhi – 110 029. (PAN : AAATD2258D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri S.L. Deepak, CA REVENUE BY : Shri Yashvendra Singh, CIT DR Date of Hearing : 23.06.2026 Date of Pronouncement : 23.06.2026 O R D E R PER S. RIFAUR RAHMAN, AM : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 16.03.2026 under section 12AB of the Income-tax Act, 1961 (for short ‘the Act’). 2. Heard ld. DR of the Revenue 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 properly appreciating the facts, material on record and the submissions of the assessee. We also observed that ld. CIT (E) rejected the registration on the basis of non-

2 ITA No.4262/Del/2026 containing the express clause on irrevocability. We observed that Hon’ble High Court of Bombay had held contrary to the action of the ld. CIT (E) in the case of Chamber of Tax Consultants vs. CIT(E) (2026) 184 taxmann.com 374 (Bom.). 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. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 23rd 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 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI