SHRI ATMANAND JAIN SABHA FARIDABAD,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH

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ITA 4065/DEL/2026Status: DisposedITAT Delhi22 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against an order passed by the CIT(Exemptions). The assessee contended that the CIT(E) passed the order in violation of the principles of natural justice by not providing a proper opportunity of being heard.

What were the issues?

Whether the principles of natural justice were violated by the CIT(Exemptions) in passing the impugned order without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

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 Appellant: Shri Gurjeet Singh, CA
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. 4065/Del/2026, A.Y. 2026-27 Shri Atmanand Jain Sabha Vs. CIT (Exemptions), Plot No. 1045, Chandigarh Sector 16, Faridabad, Haryana �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGTS3852G Appellant .. Respondent Appellant by : Shri Gurjeet Singh, CA 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 06.03.2026 under section 12AB/(1)(b)(ii) of the Income Tax Act, 1961

P a g e | 2 ITA No. 4065/Del/2026 Shri Atmanand Jain Sabha, Faridabad

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

2.

Ld. Authorized Representative for appellant/assessee is submitted that ld. CIT(E) had issued notice for 3rd March, 2026 and passed impugned order 6th March, 2026 i.e. in violation of principle of natural justice. Therefore, the matter may be restored back to the file of ld. CIT(A). 3. Ld. Departmental Representative relied on impugned order.

4.

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 back 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.

P a g e | 3 ITA No. 4065/Del/2026 Shri Atmanand Jain Sabha, Faridabad

5.

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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