NATIONAL DESIGN CENTRE (NDC),DELHI vs. DCIT EXEMPTION, DELHI

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ITA 5641/DEL/2026Status: DisposedITAT Delhi22 June 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(Exemptions)'s order and remanded the matter for fresh consideration. The CIT(Exemptions) is directed to provide the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee's application for registration under Section 12A was rejected by the CIT(Exemptions) for failing to provide required details. The assessee did not appear before the ITAT for the hearing.

What were the issues?

Whether the CIT(Exemptions) rightly rejected the registration application without affording a proper opportunity to the assessee. The need for fresh consideration of the application.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

Hearing: 22.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 5641/Del/2026 : Asstt. Year: 2025-26 National Design Centre (NDC), Vs CIT(Exemptions), 43, Okhla Industrial Estate, Phase-III New Delhi-110002 New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAGAN5610G Assessee by: None Revenue by: Sh. Vikram Singh Sharma, CIT-DR Date of Hearing: 22.06.2026 Date of Pronouncement: 22.06.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal by the assessee is directed against the order of ld. CIT(Exemptions), Delhi dated 11.03.2026 wherein the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected.

2.

Nobody appeared on behalf of the assessee before us at the time of hearing. It is observed that the learned CIT(Exemptions) has passed an order on the ground that the assessee has failed to file details/information required by the notices, in support of genuineness of the activities, charitable objects and commencement of the activities. In the above circumstances, after hearing the arguments of ld. CIT-DR and

2 ITA No. 5641/Del/2026 National Design Centre (NDC) perusal of record, we are of the view that it would be in the interest of justice to restore the matter to ld. CIT(Exemptions) for fresh consideration. Accordingly, we set aside the impugned order of ld. CIT(Exemptions) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 22/06/2026. Sd/- Sd/- (S. Rifaur Rahman) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 22/06/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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