LOTSAWA RINCHEN ZANGPO EDUCATION TRUST,DHARAMSALA, KANGRA vs. COMMISSIONER OF INCOME TAX (EXEMPTION) DELHI, NEW DELHI

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ITA 1137/DEL/2026Status: DisposedITAT Delhi03 June 2026AY 2027-284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that it was unclear whether the assessee had filed any replies or complied with the opportunities provided. In the interest of substantive justice, the matters were remitted back to the CIT(Exemptions) for fresh adjudication.

What were the facts?

The assessee's applications for registration under Section 12AB and approval under Section 80G were rejected by the CIT(Exemptions) due to non-persuasion and lack of compliance. The assessee contended that opportunities were denied and replies were not considered.

What were the issues?

Whether the CIT(Exemptions) erred in rejecting the applications without properly considering the assessee's submissions and providing adequate opportunities for hearing.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Shri Sharvan Kumar, CIT DR
Hearing: 03.06.2026

ITA Nos. 1137 & 1138/Del/2026 LOTSAWA RINCHEN ZANGPO EDUCATION TRUST

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1137/Del/2026 Assessment Year: 2027-28 LOTSAWA RINCHEN ZANGPO Vs. COMMISSIONER OF INCOME TAX EDUCATION TRUST, (EXEMPTIONS), LOTSAWA SESSION HOUSE, Civic Centre, Minto Road, PHUNTSOK GATSAL, New Delhi, Delhi 110002. DHARAMSHALA, KANGRA, Himachal Pradesh 176215. PAN No. AAATL1498F Appellant Respondent & ITA No.1138/Del/2026 Assessment Year: 2027-28 LOTSAWA RINCHEN ZANGPO Vs. COMMISSIONER OF INCOME TAX EDUCATION TRUST, (EXEMPTIONS), LOTSAWA SESSION HOUSE, Civic Centre, Minto Road, PHUNTSOK GATSAL, New Delhi, Delhi 110002. DHARAMSHALA, KANGRA, Himachal Pradesh 176215. PAN No. AAATL1498F Appellant Respondent Assessee by None Revenue by Shri Sharvan Kumar, CIT DR Date of hearing: 03.06.2026 Pronouncement on 03.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This is a batch of two appeals pertaining to the same assessee. While ITA No.1137/Del/2026 pertains to an order u/s 12AB(1)(b)(ii) of the

ITA Nos. 1137 & 1138/Del/2026 LOTSAWA RINCHEN ZANGPO EDUCATION TRUST Income Tax Act, 1961 (hereafter as “the Act”); ITA No.1138/Del/2026 pertains to an application u/s 80G of the Act being rejected. Since both these cases are inter-connected, hence, they are being disposed of through a single order.

2.

On the last date of hearing, none attended on behalf of the assessee, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

3.

In this case, in ITA No.1137/Del/2026 pertaining to an order u/s 12AB(1)(b)(ii) of the Act, it is seen that the Ld. CIT(Exemptions) had granted several opportunities of hearing but the same were not availed of by the assessee. Thereafter, the Ld. CIT(Exemptions) rejected the application filed u/s 12A(1)(ac)(ii) of the Act mainly on the ground of non-persuasion.

3.1 Similarly in ITA No.1138/Del/2026, the assessee’s application for approval u/s 80G(5)(ii) of the Act was rejected on the ground of non- persuasion as also on the ground that the application u/s 12AB of the Act had been rejected.

4.

The Appellant has approached the ITAT with grounds challenging the denial of opportunity and also stating that detailed replies had already been filed but the same were not considered by the Ld. CIT(Exemptions), Delhi.

ITA Nos. 1137 & 1138/Del/2026 LOTSAWA RINCHEN ZANGPO EDUCATION TRUST 4.1 The Ld. DR ably assisted the Bench and pointed out that from a reading of the impugned orders it could not be ascertained whether the assessee had filed any reply or even whether there was any compliance by the assessee to the opportunities provided by the Ld. CIT(Exemptions), Delhi.

5.

We have carefully considered the submissions of Ld. DR and have gone through the documents before us. We feel that in the interests of substantive justice, both these matters deserve to be remitted back to the file of Ld. CIT(E) for fresh adjudication and consideration. To this extent, we set aside the impugned orders in both the appeals.

6.

In the result, these appeals are allowed for statistical purposes having been remitted back.

Order pronounced in the open court on 03.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 05.06.2026 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ITA Nos. 1137 & 1138/Del/2026 LOTSAWA RINCHEN ZANGPO EDUCATION TRUST ASSISTANT REGISTRAR ITAT, NEW DELHI

Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 03.06.2026 2 Date on which typed draft Tribunal Order is placed before the 04.06.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 05.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 05.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 05.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 05.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 05.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 05.06.2026 9 Date on which the file goes to the Bench Clerk 05.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

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