KRISH HOPE FOUNDATION,HARYANA vs. ITO EXCEMPTION , HARYANA

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ITA 3674/DEL/2026Status: DisposedITAT Delhi22 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the principles of natural justice were not followed by the CIT(E). Therefore, the order of the CIT(E) was set aside, and the matter was remanded for a fresh decision after providing the assessee with a fair opportunity of hearing.

What were the facts?

The assessee, Krish Hope Foundation, appealed against an ex-parte order passed by the CIT(E) rejecting their application for registration under Section 12AA. The assessee claimed that they were not given an opportunity to be heard, violating the principles of natural justice.

What were the issues?

Whether the CIT(E) followed the principles of natural justice by providing an opportunity of hearing to the assessee before rejecting the registration application.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 22.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3674/Del/2026, A.Y. 2025-26 KRISH HOPE Vs. ITO (Exemption), FOUNDATION Faridabad, Flat No. 702 Haryana Sukh Shanti Apartment, Sector-56, Gurgaon �थायीलेखासं./जीआइआरसं./PAN/GIR No: AACTK1187A Appellant .. Respondent Appellant by : None Respondent by : Shri Yashvendra Singh, CIT-DR Date of Hearing 22.06.2026 Date of Pronouncement 22.06.2026

O R D E R PER VIMAL KUMAR, JM: The appeal filed by the assessee is directed against the order dated 26.02.2026, passed under section 12AA of the Income Tax Act, 1961

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(hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “the CIT(E)”].

2.

None appeared on behalf of the appellant/assessee. Perused the material on record, we observed that ground No. 3 stating that the Ld. CIT(E) rejecting application for final registration u/s 12A by passing an ex-parte order without allowing the appellant an opportunity of being heard against the principle of natural justice.

3.

From examination of record, it is crystal clear that principles of natural justice have not been followed by the appellant authority. Therefore, we direct Ld. CIT(E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. It is considered expedient to set aside the orders of the Ld. CIT(E) and restored the matter to the files of the ld. CIT(E) for a fresh decision in accordance with law, after affording fair opportunity of hearing to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.

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4.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 22.06.2026

Sd/- Sd/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.06.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

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