I M A JANAKPURI BRANCH,TILAK NAGAR vs. CIT(E), DELHI , DELHI.

PDF · subscribers
ITA 3836/DEL/2026Status: DisposedITAT Delhi22 May 2026AY 2024-252 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(Exemptions) passed an ex-parte order without affording adequate opportunity to the assessee. Therefore, the matter was set aside for fresh adjudication.

What were the facts?

The assessee's applications for renewal/approval of registration under Section 12A and 80G were rejected by the CIT(Exemptions). The assessee contended that this was done without proper notice or adherence to natural justice principles.

What were the issues?

Whether the CIT(Exemptions) followed principles of natural justice while rejecting the assessee's applications for registration renewal. Whether the assessee was given adequate opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH, , , , VICE & AND BEFORE SHRI MAHAVIR SINGH SHRI MAHAVIR SINGHSHRI S. RIFAUR RAHMAN, ACCOUNTANT SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN

For Appellant: Shri Sikhar Garg, Advocate
For Respondent: Shri Vikram Singh Sharma

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI FRIDAY DELHI DELHI FRIDAY FRIDAY BENCH FRIDAY BENCH BENCH-F : NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI

BEFORE SHRI MAHAVIR SINGH BEFORE SHRI MAHAVIR SINGH, , , , VICE VICE PRESIDENT PRESIDENT AND AND BEFORE BEFORE SHRI MAHAVIR SINGH SHRI MAHAVIR SINGH VICE VICE PRESIDENT PRESIDENT AND AND SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN, ACCOUNTANT SHRI S. RIFAUR RAHMAN SHRI S. RIFAUR RAHMAN ACCOUNTANT ACCOUNTANT MEMBER ACCOUNTANT MEMBER MEMBER MEMBER

ITA No.3835 ITA No.3835/Del/2 ITA No.3835 ITA No.3835 /Del/2 /Del/202 /Del/2 02 026 & 02 & & 3836 & 3836 3836/Del/2026 3836 /Del/2026 /Del/2026 /Del/2026 Assessment Y Assessment Year : 20 Assessment Y Assessment Y ear : 20 ear : 2024 ear : 20 24 24-25 24 25 25 25

M/s IMA Janakpuri Branch, M/s IMA Janakpuri Branch, M/s IMA Janakpuri Branch, M/s IMA Janakpuri Branch, Vs. Vs. Vs. Vs. CIT(Exemptions), CIT(Exemptions), CIT(Exemptions), CIT(Exemptions), 27, 27, New Market, Tilak Nagar, 27, 27, New Market, Tilak Nagar, New Market, Tilak Nagar, New Market, Tilak Nagar, Civic Centre, Civic Centre, Civic Centre, Civic Centre, New Delhi New Delhi – 110 018. New Delhi New Delhi 110 018. 110 018. 110 018. Minto Road, Minto Road, Minto Road, Minto Road, PAN : AAATI0159C. PAN : AAATI0159C. PAN : AAATI0159C. PAN : AAATI0159C. New Delhi New Delhi – 110 002. New Delhi New Delhi 110 002. 110 002. 110 002. (Appellant) (Respondent)

Appellant by : Shri Sikhar Garg, Advocate. Respondent by : Shri Vikram Singh Sharma, Senior DR.

Date of hearing : 22. 22. 22.05.2026 22. 05.2026 05.2026 05.2026 Date of pronouncement : 22 22 22.0 22 .0 .05.2026 .0 2026 2026 2026

ORDER ORDER ORDER ORDER Per Mahavir Singh, VP Per Mahavir Singh , VP: Per Mahavir Singh Per Mahavir Singh , VP , VP

These two appeals by the assessee are arising out of the order of learned CIT(Exemptions), Delhi dated 25th March, 2026 for the assessment year 2024-25.

2.

The case was fixed today for hearing for grant of early hearing of the appeals. However, after considering the submissions and with the consent of both the sides, we took up the appeals for hearing and proceeded to decide the same.

3.

At the outset, learned Counsel for the assessee pointed out that learned CIT(Exemptions) has rejected the applications of the assessee in Form 10AB for renewal/approval of registration under Section 12A and 80G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) without giving proper notice or following principles of natural justice. He, therefore, requested that the order of learned CIT(Exemptions) may be set aside with a direction to give one more

2 ITA No.3835 & 3836/Del/2026

opportunity to the assessee to present its case. Learned Senior DR did not raise any serious objection in setting aside the matter for fresh adjudication.

4.

After considering the submissions of both the sides and perusing the material placed before us, we find that learned CIT(Exemptions) has passed an ex-parte order on account of non-appearance of the assessee. In our opinion, he should have afforded adequate opportunity to the assessee to explain its case before him. Therefore, in the interest of justice, we set aside the issue of grant of renewal/approval under Section 12A and 80G of the Act to the file of the learned CIT(Exemptions) for fresh adjudication. Needless to say that he will afford sufficient opportunity to the assessee of being heard in the matter to explain its case with necessary evidences/documents, as required by him. Thereafter, the case of the assessee will be decided in accordance with law.

5.

In the result, both the appeals of the assessee are allowed for statistical purposes. Decision pronounced in the open Court on conclusion of hearing on 22nd May, 2026. Sd/- Sd/- (S. RIFAUR RAHMAN S. RIFAUR RAHMAN S. RIFAUR RAHMAN) S. RIFAUR RAHMAN (MAHAVIR SINGH (MAHAVIR SINGH) (MAHAVIR SINGH (MAHAVIR SINGH ACCOUNTANT ACCOUNTANT MEMBER ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER VICE VICE PRESIDENT VICE VICE PRESIDENT PRESIDENT PRESIDENT

VK.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →