INDIAN EDUCATION FOUNDATION,MEERUT vs. CIT EXEMPTION, DELHI

PDF · subscribers
ITA 4862/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee's right to natural justice was violated as the order was passed without adequate opportunity of being heard. The matter was remitted back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for registration under section 12AB(1)(b)(ii) was rejected by the CIT(E). The assessee was absent during the hearing, and the CIT(E) passed an ex-parte order without providing an adequate opportunity to be heard.

What were the issues?

Whether the CIT(E) passed an order without providing adequate opportunity of being heard to the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, ‘A’ NEW DELHI

Before: SHRI ANUBHAV SHARMA

Pronounced: 24.06.2026

आदेश / ORDER PER AMITABH SHUKLA, AM This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), New Delhi, dated 25.03.2026 passed under section 12AB(1)(b)(ii) of the Act. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2.

The assessee was called absent.

ITA 4862/DEL/2026 INDIAN EDUCATION FOUNDATION

3.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 12A dated 25.03.2026 has been passed without giving adequate opportunity of being heard. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him in his order to reject assessee’s application on premise of non- submission of required documents. We are conscious that no litigant gains by non- prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.

4.

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

Order pronounced in the open court on 24th June, 2026.

Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.06.2026 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

Page 2 of 2

More judgments on Section 12AB(1)(b)(ii)

All 150 judgments and leading authorities on Section 12AB(1)(b)(ii) →

Recent GST High Court judgments

Search GST case law →