SHRI HANUMAN MANDIR SAMITI (REGD),DELHI vs. INCOME TAX OFFICER, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 5599/Del/2026 :Asstt. Year: 2026-27 Shri Hanuman Mandir Samiti (Regd.) Vs Income Tax Officer, 4205, Sant Nagar, Shakur Basti, Circle Exemption-2(2), Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAFAS8265D Assessee by: Ms. Payal Kriplani, CA Revenue by: Sh. Vikram Singh Sharma, CIT-DR Date of Hearing: 23.06.2026 Date of Pronouncement: 23.06.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal by the assessee is directed against the order of ld. CIT(Exemptions), Delhi dated 24.03.2026 wherein the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected.

2 ITA No. 5599/Del/2026 Shri Hanuman Mandir Samiti submissions of the Id. AR of the assessee, in our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct Id. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the Id.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.