NEW ERA EDUCATIONAL SOCIETY, HARYANA vs. EXEMPTIONS WARD ROHTAK, HARYANA

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.1O99/Del/2026 Assessment Year 2027-28 MIs New Era Educational Society, Village Sant Nagar, Jodhpuria, Sirsa, Haryana 125 076. PAN AAAAN4635M: (Appellant) Vs. Exemptions Ward, Rohtak (Respondent) Assessee by Revenue by Ms_ Shruti Khandelwal, Advocate_ Shri Sharvan Kumar, CIT-DR Date of hearing Date of pronouncement 02.06.2026 02.06.2026 ORDER Per_Mahavir Singh__Vice President: This appeal by the assessee is directed against the order of learned CIT(Exemptions) , Chandigarh dated 8th November, 2025 passed under Section 12AB of the Income-tax Act, 1961 (hereinafter referred to as the Act') 2 At the outset, learned Counsel for the assessee pointed out that learned CIT(Exemptions) has rejected the application of the assessee in Form 10AB for grant of registration under Section 12AB of the Act without giving proper notice or following principles of natural justice. She, therefore, requested that the order of learned CIT(Exemptions) may be set aside with a direction to give one more opportunity to the assessee to present its case. 3 Learned CIT-DR submitted that despite several opportunities being granted to the assessee; there was non-compliance on the part 2 ITA No./099/Del/2026 of the assessee_ However, he did not raise any serious objection in setting aside the matter for fresh adjudication. 4 After considering the submissions of both the sides and perusing the material placed before uS, we find that learned CIT(Exemptions) has passed an ex-parte order on account of non-appearance of the assessee_ In our opinion, one more opportunity can be granted to the assessee to explain its case before him: Therefore, in the interest of justice, we set aside the issue of grant of registration under Section 12AB of the Act to the file of the learned CIT(Exemptions) for fresh adjudication: Needless to say that he will afford sufficient opportunity to the assessee of being heard in the matter to explain its case with necessary evidences/documents, as required by him: Thereafter, the case of the assessee will be decided in accordance with law _ 5_ In the result, the appeal of the assessee is allowed for statistical purposes_ Decision pronounced in the open Court on conclusion of hearing on 2nd June, 2026. Sdl- (SANJAY AWASTHI) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT VK