GLAUCOMA SOCIETY OF INDIA,DELHI vs. CIT(EXEMPTION) DELHI, DELHI

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ITA 4092/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) rejected the applications without examining the object and activities of the assessee. Therefore, the impugned orders were set aside.

What were the facts?

The assessee's applications for registration under section 12AB and approval under section 80G were rejected by the CIT(Exemption). The rejection was based on the ground that the assessee failed to furnish copies of prior registration and approval obtained before April 1, 2021.

What were the issues?

Whether the CIT(Exemption) properly considered the assessee's application for registration and approval without examining its activities. Whether rejection based on non-furnishing of prior registration/approval documents was justified without proper examination.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 Mehul Takker, CA
For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 23.06.2026Pronounced: 23.06.2026

Heard together (2 matters)

ITA No. 4092/Del/2026
ITA No. 4093/Del/2026

Read from the judgment's own cause title. This page is filed under one of them.

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. 4092/Del/2026, A.Y. 2025-26 ITA No. 4093/Del/2026, A.Y. 2025-26 Glaucoma Society of India Vs. CIT(Exemption) Room No. 495, Delhi 4th Floor, Civic Centre, Minto DR R P Centre For opthalm, Road, Ansari Nagar, New Delhi AIIMS, South West Delhi New Delhi �थायीलेखासं./जीआइआरसं./PAN/GIR No: AABTG1474H Appellant .. Respondent Appellant by : Shri Mehul Takker, CA Respondent by : Shri Yashvendra Singh, CIT-DR Date of Hearing 23.06.2026 Date of Pronouncement 23.06.2026

O R D E R PER VIMAL KUMAR, JM: The above captioned appeals filed by the assessee are against orders dated 24.03.2026 under section 12AB(1)(b)(ii) and 80G of the Income Tax

P a g e | 2 ITA No. 4092 & 4093/Del/2026 Glaucoma Society of India Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Exemption), Delhi [hereinafter referred to as “the CIT(E)”].

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) rejected applications on ground of non-furnishing of copy of registration u/s 12A and approval u/s 80G obtained prior to 01.04.2021. The matter may be restored to the file of ld. CIT(E).

3.

Ld. Departmental Representative relied on impugned order.

4.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(E) vide impugned order rejected applications for registration u/s 12A and approval u/s 80G for non-filing of earlier restoration u/s 12A and approval u/s 80G obtained prior to 01.04.2021 without examining the object and activities of the assessee.

5.

In view of above material facts in interest of substantial justice, the impugned orders are set aside and the matter is restored to the file of ld. CIT(E) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

P a g e | 3 ITA No. 4092 & 4093/Del/2026 Glaucoma Society of India 6. In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 23.06.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.06.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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