INDIAN PANCREAS CLUB,DELHI vs. CIT EXEMPTION, DELHI

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ITA 5828/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2026-20272 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 held that the order passed by the learned CIT(Exemption) was ex-parte and non-speaking. It was observed that in such circumstances, it would be in the interest of justice to restore the matter to the learned CIT(Exemption) for fresh consideration. Accordingly, the Tribunal set aside the impugned order of the learned CIT(Exemption). The Tribunal directed the CIT(Exemption) to decide the matter afresh after affording a reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law. The ratio decidendi is that an ex-parte and non-speaking order rejecting an application for registration under Section 12A is unsustainable and warrants a remand for proper adjudication with due process. The appeal of the assessee is allowed for statistical purposes.

What were the facts?

The assessee, Indian Pancreas Club, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, against an order passed by the Commissioner of Income Tax (Exemption), Delhi. The assessment year in question is 2026-27. The impugned order, dated 9th March 2026, rejected the assessee's application in Form 10AB for registration under Section 12A of the Income-tax Act, 1961. The ITAT noted that the CIT(Exemption) had passed an ex-parte, non-speaking order. The appeal was heard on 22nd June 2026 and pronounced on the same day.

What were the issues?

1. Whether the order passed by the learned CIT(Exemption) rejecting the assessee's application for registration under Section 12A of the Income-tax Act, 1961, is valid, considering it was passed ex-parte and was non-speaking? (Question of law and fact, turning on Section 12A). Assessee's Contentions: The assessee argued that the order of the CIT(Exemption) was ex-parte and non-speaking, which is not in the interest of justice. The assessee sought a restoration of the matter for fresh consideration. Revenue's Contentions: The judgment does not record any specific contentions made by the Revenue. However, the presence of the CIT-DR indicates the Revenue was represented.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH-E NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5828/Del/2026 Assessment Year 2026-27 Ws Indian Pancreas Club, 309, Metro Plex East Mall, Laxmi Nagar, Delhi 110 092_ PAN AABAI6514M; (Appellant) Vs. Commissioner of Income Tax (Exemption) , Delhi. (Respondent) Appellant by Respondent by Shri Gaurav Gupta, Advocate: Shri Raghunath, CIT-DR: Date of hearing Date of pronouncement 22.06.2026 22.06.2026 ORDER Per Bench: This appeal by the assessee is directed against the order of learned CIT(Exemption) , Delhi dated gth March; 2026 whereby the application of the assessee in Form 1OAB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as the Act' ) was rejected: 2 It is observed that the learned CIT(Exemption) has passed an ex- parte non-speaking order. In the above circumstances, after hearing the arguments of both the sides and perusal of record, we are of the view that it would be in the interest f justice to restore the matter to learned CIT(Exemption) for fresh consideration: Accordingly, we set aside the impugned order of learned CIT(Exemption) with a direction to decide the matter afresh after affording reasonable opportunity of 2 ITA No.5828/Del/2026 being heard to the assessee and thereafter, pass a speaking order in accordance with law. 3 In the result, the appeal of the assessee is allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 22nd June, 2026. (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 23.06.2026 VK.

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