VAIKUNTHA FOUNDATION,DELHI vs. CIT EXEMPTION DELHI, DELHI

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.6007/Del/2026 Assessment Year 2026-27 MIs Vaikuntha Foundation, R-2O, Pratap Complex, Shakarpur, New Delhi 110 092. PAN AABTV5928R. (Appellant) Vs. CIT(Exemption) , Delhi. (Respondent) Appellant by Respondent by None_ 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) , Delhi dated 12th 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 Nobody appeared on behalf of the assessee before us at the time of hearing: 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 learned CIT-DR 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.6007/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