SHAPOORJI PALLONJI FOUNDATION ,DELHI vs. CIT(EXEMPTIONS) DELHI, DELHI

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ITA 4914/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the order passed by the CIT(Exemptions) was ex-parte and violated principles of natural justice. The matter was remitted back to the CIT(Exemptions) for fresh adjudication.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(Exemptions) without adequate opportunity of being heard. The assessee contended that notices were not received on its registered email.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANUBHAV SHARMA

For Respondent: Shri Rajore Satish Chandra
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 05.03.2026 passed under section 80G(5)(ii) for the Assessment Year 2027-28. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, ld. Counsel for the assessee submitted that its rights on natural justice have been violated in as much as the impugned order u/s 80G dated 05.03.2026 has been passed without giving adequate opportunity of being

ITA 4914/DEL/2026 SHAPOORJI PALLONJI FOUNDATION

heard. It was contended that the notice calling for information and details were not issued/communicated to the appellant on its registered email id. The ld. Counsel assured that full cooperation would be made to the Revenue authorities and that the matter be remitted back to the CIT(E) for re-adjudication. 3. The ld. DR though relying upon the order of lower authorities did not oppose to the proposed move. 4. Heard rival parties in the light of material available on record. 5. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him to reject assessee’s application of 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. 6. 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

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ITA 4914/DEL/2026 SHAPOORJI PALLONJI FOUNDATION

3.

PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi,

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