HUMAN DEVELOPMENT WELFARE SOCIETY,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

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ITA 5663/DEL/2026Status: DisposedITAT Delhi22 June 2026AY 2027-282 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemptions) passed a non-speaking ex-parte order. Therefore, the matter was restored to the CIT(Exemptions) for fresh consideration after providing the assessee an opportunity to be heard.

What were the facts?

The assessee's application for registration under Section 12A was rejected by the CIT(Exemptions). No one appeared on behalf of the assessee during the appeal hearing.

What were the issues?

Whether the CIT(Exemptions) order rejecting the Section 12A registration was a speaking order and if the assessee was given a proper opportunity to be heard.

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. 5663/Del/2026 :Asstt. Year: 2027-28 Human Development Welfare Vs CIT(Exemptions), Society, 249, Block-H, Jaitpur New Delhi-110002 Extension, Part-2, Kalndi Kunj Road, Badarpur, New Delhi-110044 (APPELLANT) (RESPONDENT) PAN No. AAAAH4543C 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 25.03.2026 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 ex-parte non-speaking order. In the above circumstances, after hearing the arguments of ld. CIT-DR and perusal of record, we are of the view that it would be in the interest of justice to restore the matter to ld.

2 ITA No. 5663/Del/2026 Human Development Welfare Society

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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