B.R.S.K. INTERNATIONAL PUBLIC SCHOOL EDUCATIONAL SOCIETY,SAFIDON vs. EXEMPTIONS WARD ROHTAK, EXEMPTIONS WARD ROHTAK

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ITA 4116/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application despite the documents and replies being furnished. Therefore, the impugned order was set aside and the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(E) for failing to submit documents and replies. The assessee contended that these were duly furnished.

What were the issues?

Whether the CIT(E) erred in rejecting the Section 80G registration application based on non-submission of documents and replies when they were allegedly furnished.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB(1)(b)(ii)

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 Ashok Goyal, CA
For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 23.06.2026Pronounced: 23.06.2026

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. 4116/Del/2026, A.Y. 2027-28 B.R.S.K. International Vs. Exemptions, Public School Education Ward Rohtak Society, Safidon S.O. Jind (Rural) (79), Jind, 126112, Haryana, India Safidon, Haryana �थायीलेखासं./जीआइआरसं./PAN/GIR No: AABAB6547K Appellant .. Respondent Appellant by : Shri Ashok Goyal, 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 appeal filed by the assessee is directed against the order dated 18.03.2026 under section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax

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(Exemption), Chandigarh [hereinafter referred to as “the CIT(E)”] for A.Y.2027-28.

2.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) erred in rejecting application u/s 80G of the Act by holding that the assessee failed to submit documents and replies. 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, it is crystal clear that Ld. CIT(E) vide impugned order rejected the application for registration u/s 80G of the Act by holding that the assessee failed to submit documents and replies whereas the same were duly furnished. In view of above material facts and in the interest of substantial justice, impugned order dated 18.03.2026 is 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 being heard to the assessee. 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.

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5.

In the result, the appeal filed by the assessee is 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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