MAHARISHI DAYANAND SARASWATI GAUSHALA,HARYANA vs. EXEMPTIONS WARD, ROHTAK, HARYANA

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ITA 1126/DEL/2026Status: DisposedITAT Delhi02 June 2026AY 2027-284 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee did not avail the opportunities provided by the CIT(Exemptions). However, considering the facts, the Tribunal remanded the matters back to the CIT(Exemptions) for fresh consideration, directing that an adequate opportunity of being heard be provided.

What were the facts?

The assessee filed two applications for registration under Section 12AB(1)(b)(ii) of the Income Tax Act. The assessee failed to avail the opportunities for hearing provided by the CIT(Exemptions), leading to the rejection of their applications.

What were the issues?

Whether the rejection of registration applications under Section 12AB(1)(b)(ii) was justified without providing adequate opportunity to the assessee. The core issue is the denial of a proper hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii),Section 12A(1)(ac)(ii)

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: 02.06.2026

ITA Nos. 1126 & 1127/Del/2026 MAHARISHI DAYANAND SARASWATI GAUSHALA, 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.1126/Del/2026 Assessment Year: 2027-28 MAHARISHI DAYANAND SARASWATI Vs. CIT (EXEMTPIONS)-Chandigarh, GAUSHALA, Ward, Rohtak, Village Nathusari Kalan, Zila Parishad Building, Nathusari Kalan B.O. Sirsa, Exemptions Ward, Rohtak, Haryana 125055. Haryana 124001. PAN No. AACTM0629B Appellant Respondent & ITA No.1127/Del/2026 Assessment Year: 2027-28 MAHARISHI DAYANAND SARASWATI Vs. CIT (EXEMTPIONS)-Chandigarh, GAUSHALA, Ward, Rohtak, VPO Jamal, Jamal B.O., Zila Parishad Building, Jamal (36), Sirsa, Haryana, Exemptions Ward, Rohtak, Haryana 125110. Haryana 124001. PAN No. AACTM0989N Appellant Respondent Assessee by None Revenue by Shri Sharvan Kumar, CIT DR Date of hearing: 02.06.2026 Pronouncement on 02.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

ITA No.1126/Del/2026 arises from order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), dated 10.11.2025, passed by Ld. CIT(Exemptions), Chandigarh. ITA No.1127/Del/2026 arises from

ITA Nos. 1126 & 1127/Del/2026 MAHARISHI DAYANAND SARASWATI GAUSHALA, HARYANA again an order u/s 12AB(1)(b)(ii) of the Act dated 08.11.2025, by Ld. CIT(Exemptions), Chandigarh.

1.1 In both the matters the opportunities afforded for hearing could not be availed of by the assessee, leading to rejection of the concerned application in both the cases.

1.2 Since the matters are interconnected, hence, they are being disposed of through a single order.

1.3 In both the cases, the assessee has, more or less, filed identical grounds of appeal, which challenge the action of Ld. CIT(E) and also challenge the denial of opportunity to present the facts.

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. The Ld. DR took us through the impugned orders in both the appeals and stated that sufficient opportunities were given to the assessee but the same were not availed of.

3.

We have carefully considered the submissions of Ld. DR and have gone through the records before us. We find that the assessee has apparently filed two applications for registration u/s 12A(1)(ac)(ii) of the Act, both dated 16.08.2025. It is noticed that the Ld. CIT(E) gave several opportunities but the same could not be availed of by the assessee. Considering the totality of facts and circumstances of the two cases, we

ITA Nos. 1126 & 1127/Del/2026 MAHARISHI DAYANAND SARASWATI GAUSHALA, HARYANA are of the view that in the interest of substantive justice, the impugned orders in these two matters deserve to be set aside and the matters remanded back to the file of Ld. CIT(Exemptions) for fresh consideration after providing an adequate opportunity of being heard. The assessee would do well to avail of such opportunity and make a presentation of facts.

4.

In the result, these appeals are allowed for statistical purposes.

Order pronounced in the open court on 02.06.2026

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 ASSISTANT REGISTRAR ITAT, NEW DELHI

ITA Nos. 1126 & 1127/Del/2026 MAHARISHI DAYANAND SARASWATI GAUSHALA, HARYANA

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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