KHELO TENNIS INDIA FOUNDATION,NOIDA vs. CIT EXEMPTION, LUCKNOW, LUCKNOW

PDF · subscribers
ITA 4087/DEL/2026Status: DisposedITAT Delhi22 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(E) and restored the matter for fresh consideration. The CIT(E) was directed to grant an opportunity of hearing to the assessee and decide the issue on merit.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(E) due to a delay in filing. The assessee claimed the delay was due to an acute medical emergency.

What were the issues?

Whether the delay in filing the application for registration under Section 80G can be condoned due to a medical emergency, and if the assessee was denied a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 80G,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 R K Gaur, 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. 4087/Del/2026, A.Y. 2025-26 Khelo Tennis India Vs. CIT (Exemption), Foundation Lucknow Flat No. 505, Arun Vihar, Sector 29, Noida, Uttar Pradesh �थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCK0865F Appellant .. Respondent Appellant by : Shri R K Gaur, 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 against the order dated 12.04.2026 under section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Lucknow [hereinafter referred to as “the CIT(E)”].

P a g e | 2 ITA No. 4087/Del/2026 Khelo Tennis India Foundation

2.

Ld. CIT(E) granted condonation of delay in filing appeal and allowed application u/s 12AB page No. 29 to 54 of paper book. However, rejected for condonation of delay and application for registration under 80G page No. 25 of paper book. The delay occurred because the situation constituted an acute medical emergency. Therefore, the matter may be restored back to the file of Ld. CIT(E).

3.

Ld. Departmental Representative had no objection.

4.

From examination of the record, it is crystal clear that the appellant/assessee failed to appear on the hearing for a genuine reason. 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.

P a g e | 3 ITA No. 4087/Del/2026 Khelo Tennis India Foundation

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: 25.06.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →