MAANAWTA FOUNTATION,DELHI vs. CIT (E) , DELHI

PDF · subscribers
ITA 5851/DEL/2026Status: DisposedITAT Delhi23 June 20262 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the order passed by the learned CIT(Exemptions) was ex-parte and non-speaking. In the interest of justice, it was deemed appropriate to restore the matter to the learned CIT(Exemptions) for fresh consideration. The Tribunal set aside the impugned order and directed the CIT(Exemptions) to decide the matter afresh after affording the assessee a reasonable opportunity of being heard and thereafter passing a speaking order in accordance with law. The appeal of the assessee was allowed for statistical purposes. No specific amount in dispute was mentioned.

What were the facts?

The assessee, M/s Maanawta Foundation, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, against the order of the Commissioner of Income Tax (Exemptions), Delhi. The assessment year is not specified. The impugned order, dated March 18, 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(Exemptions) had passed an ex-parte, non-speaking order. The appeal was heard on June 22, 2026, and pronounced on the same day.

What were the issues?

1. Whether the learned CIT(Exemptions) erred in passing an ex-parte, non-speaking order rejecting the assessee's application for registration under Section 12A of the Income-tax Act, 1961. Assessee's contentions: The assessee argued that the order passed by the CIT(Exemptions) was ex-parte and non-speaking, which is contrary to the principles of natural justice and the requirements of law. 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.5851/Del/2026 Assessment Year N.A MIs Maanawta Foundation, Vs. Commissioner of 301, Awadh Complex, Income Tax (Exemptions) , D-5, Laxmi Nagar, East Delhi;, Delhi; Delhi 110 092_ PAN AAHTM4568J: (Appellant) (Respondent) Appellant by Shri Ved Jain, Advocate and Ms_ Kanishka Garg, CA Shri Raghunath, CIT-DR: Respondent by 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 18th March, 2026 whereby 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 It is observed that the learned CIT(Exemptions) 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 of justice to restore the matter to learned CIT(Exemptions) for fresh consideration_ Accordingly , we set aside the impugned order of learned CIT(Exemptions) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law. 2 ITA No.5851/Del/2026 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 22n June, 2026. Sdl- (MANISH AGARWAL) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT Date 23.06.2026 VK

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →