ASIAD VILLAGE SARBOJONIN AND CULTURAL ASSOCIATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), INCOME TAX OFFICE DELHI

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ITA 5673/DEL/2026Status: DisposedITAT Delhi22 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(Exemptions)'s order, remanding the matter for fresh consideration. The CIT(Exemptions) was directed to provide the assessee with an opportunity to be heard and pass a speaking order.

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 about its charitable activities. The assessee did not appear before the ITAT for the hearing.

What were the issues?

Whether the CIT(Exemptions) passed a speaking order and if the assessee was given a proper opportunity to present its case.

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. 5673/Del/2026 :Asstt. Year: 2026-27 Asiad Village Sarbojonin and Cultural Vs CIT(Exemptions), Assocation, 843, Lavy Pinto Block, New Delhi-110002 Asian Games Village, New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AABTA8296P 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 23.03.2026 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 a non-speaking order on the ground that the assessee has failed to file required details/information in support of genuineness of the activities of the charitable trust. In the above circumstances, after

2 ITA No. 5673/Del/2026 Asiad Village Sarbojonin and Cultural Association

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. 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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