NZENIUS FOUNDATION,GURGAON vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

PDF · subscribers
ITA 9161/DEL/2025Status: DisposedITAT Delhi07 May 2026AY 2026-273 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to contest the rejection. Therefore, the appeals were allowed for statistical purposes, and the issue was restored to the CIT(A) for a fresh hearing and order.

What were the facts?

The assessee, Nzenius Foundation, had its provisional registration under Section 12A(1)(ac)(i) and its application for Section 80G approval rejected. The rejection was based on the inability to provide necessary information to examine the genuineness of activities despite opportunities.

What were the issues?

Whether the assessee was provided with adequate opportunity to present its case before the rejection of its registration and approval. Whether the rejection of Form 10AB was justified without proper consideration of the assessee's submissions and adjournment requests.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, DELHI

Before: SHRI M BALAGANESH & SHRI ANUBHAV SHARMA

Hearing: 07.05.2026Pronounced: 07.05.2026

PER ANUBHAV SHARMA, JM:

These appeals preferred by the Assessee against the orders dated

31.10.2025 of the Commissioner of Income-tax, Exemption, Delhi

P a g e | 2 ITA Nos. 9160 & 9161/Del/2025 Nzenius Foundation (AY: 2026-27) (hereinafter referred as ‘Competent Authority’) against the rejection of Form

10AB u/s 12A(1)(ac)(i) and u/s 80Gof the Act, for AY: 2026-27.

2.

On hearing both sides we find that assessee was granted approval and

certificate by way of Form 10AC dated 29.03.2024, however, the same was

rejected by impugned order which mentions that in spite of opportunity

assessee was unable to provide necessary information/details to examine the

genuineness of activities and thereby the provisional registration was also

cancelled.

3.

Ld. Counsel has submitted that ld. Prescribed Authority had issued the

questionnaire on 05.09.2025 for which response was submitted on

22.09.2025 but thereafter no notice was received before 21.10.2025 and when

notice dated 4.10.2025 was received directing assessee to comply by

28.10.2025, but assessee was engaged in other statutory compliances and

formal request for adjournment was sent on 28.10.2025 but the same was not

considered.

4.

In the light of aforesaid facts and circumstances we consider it

appropriate case to give assessee an opportunity to contest on merits. The

P a g e | 3 ITA Nos. 9160 & 9161/Del/2025 Nzenius Foundation (AY: 2026-27) appeals of the assessee are allowed for statistical purpose. The issue on merits

are restored to the files of ld. CIT(A) to give fresh opportunity of hearing to

the assessee and pass orders afresh.

Order pronounced in the open court on 07.05.2026

Sd/- Sd/- (M Balaganesh) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

More judgments on Section 12A(1)(ac)(i)

All 166 judgments and leading authorities on Section 12A(1)(ac)(i) →

Recent GST High Court judgments

Search GST case law →