SHRI RADHA KRISHAN GOSHALA,HARYANA vs. EXEMPTIONS WARD ROHTAK, HARYANA

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ITA 1114/DEL/2026Status: DisposedITAT Delhi02 June 2026AY 2024-252 pages
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What did the Tribunal hold?

The Tribunal held that the order passed by the learned CIT(Exemptions) was an ex-parte order, passed without giving proper notice to the assessee or following the principles of natural justice. The Tribunal found that the rejection of the application for registration/approval under Section 12AB and Section 80G of the Act was made without affording the assessee a sufficient opportunity to be heard. Therefore, in the interest of justice, the Tribunal decided to grant one more opportunity to the assessee to explain its case. The Tribunal set aside the order of the CIT(Exemptions) and remanded the issue back to the CIT(Exemptions) for fresh adjudication. The CIT(Exemptions) was directed to afford the assessee sufficient opportunity of being heard and to decide the case in accordance with law after considering necessary evidence and documents. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Shri Radha Krishan Goshala, filed appeals against an order passed by the learned CIT(Exemptions), Chandigarh, dated November 12, 2025. This order rejected the assessee's application in Form 10AB for registration/approval under Sections 12AB and 80G of the Income-tax Act, 1961. The appeals were filed for Assessment Years 2024-25 and 2027-28. The assessee did not appear for the hearing before the Income Tax Appellate Tribunal (ITAT). The ITAT noted that the CIT(Exemptions) had passed an ex-parte order without proper notice or adherence to the principles of natural justice.

What were the issues?

1. Whether the order passed by the learned CIT(Exemptions) rejecting the assessee's application for registration/approval under Section 12AB and Section 80G of the Income-tax Act, 1961, is valid, considering it was passed ex-parte without proper notice and adherence to natural justice principles? Assessee's contention: The assessee's representative did not appear before the ITAT. However, the ITAT's observation implies the assessee would likely argue that the order was bad in law due to procedural irregularities. Revenue's contention: The learned CIT-DR did not raise serious objections to granting the assessee another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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.1114/Del/2o26 & 1115/Del/2026 Assessment Year 2024-25 & 2027-28 Shri Radha Krishan Goshala, Village Farwain, Umedpur, Sirsa, Haryana 125 055. PAN AAJAS3285P. (Appellant) Vs. Exemptions Ward, Rohtak (Respondent) Assessee by Revenue by None_ Shri Sharvan Kumar; CIT-DR Date of hearing Date of pronouncement 02.06.2026 02.06.2026 ORDER Per Mahavir Singh_Vice President:

These appeals by the assessee are directed against the order of learned CIT(Exemptions) , Chandigarh dated 12th November, 2025 passed under Section 12AB and 80G of the Income-tax Act, 1961 (hereinafter referred to as the Act' ) 2 Nobody appeared on behalf of the assessee at the time of hearing: It is observed that the learned CIT(Exemptions) has rejected the application in Form 1OAB of the assessee for grantlapproval f registration under Section 12AB and Section 80G of the Act by passing an ex-parte order without giving proper notice to the assessee or following principles of natural justice: In our opinion, one more opportunity can be granted to the assessee to explain its case before him. Learned CIT-DR has no serious objection to the same: 3 In this view of the matter, in the interest of justice, we set aside the issue of grantlapproval of registration under Section 12AB and 2 ITA NoL4 & 4S[Del/2026 Section 806 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; both the appeals of the assessee are allowed for statistical purposes; Decision pronounced in the open Court on conclusion of hearing on 2n June, 2026. Sdl- (SANJAY AWASTHI) ACCOUNTANT MEMBER (MAHAVIR SINGH) VICE PRESIDENT VK.

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