THE RANIA EDUCATION SOCIETY,RANIA vs. ASSESSING OFFICER EXEMPTIONS WARD, ROHTAK

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ITA 5958/DEL/2026Status: DisposedITAT Delhi23 June 20262 pages
AI SummaryRemanded

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, the Tribunal decided to restore the matter to the learned CIT(Exemptions) for fresh consideration. The impugned order of the CIT(Exemptions) was set aside with a direction to decide the matter afresh after affording a reasonable opportunity of being heard to the assessee. The CIT(Exemptions) was further directed to pass a speaking order in accordance with the law. The Tribunal allowed the appeal of the assessee for statistical purposes. No specific issue was left undecided, as the entire matter was remitted for fresh adjudication.

What were the facts?

The assessee, Ms. The Rania Education Society, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench-E, challenging the order of the learned CIT(Exemptions), Chandigarh, dated May 27, 2026. The CIT(Exemptions) had rejected the assessee's application in Form 10AB for registration under Section 12A of the Income-tax Act, 1961. The assessment year is not specified. 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, without affording a reasonable opportunity of being heard to the assessee? Assessee's Contention: The assessee argued that the order passed by the CIT(Exemptions) was ex-parte and non-speaking, indicating a lack of due process and a failure to consider the application properly. The assessee sought a restoration of the matter for fresh consideration. Revenue's Contention: The judgment does not record any specific contentions made by the respondent (Assessing Officer/CIT-DR).

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.5958/Del/2026 Assessment Year N.A Ms The Rania Education Society, Jiwan Nagar Road, Sirsa, Haryana 125 076. PAN AACAT1531C. (Appellant) Vs. Assessing Officer , Exemptions Ward, Rohtak (Respondent) Appellant by Respondent by Shri Pankaj Arora, 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(Exemptions) , Chandigarh dated 27th May, 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.5958/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

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