VOCATIONAL EDUCATION FOUNDATION,UTTAR PRADESH vs. CIT (EXEMPTON), LUCKNOW

ITA 6095/DEL/2026Status: DisposedITAT Delhi29 September 20262 pages
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What did the Tribunal hold?

The Tribunal noted that the CIT(E) rejected the application for registration under Section 12A(1)(ac)(iii) by solely relying on the past cancellation order dated 26.9.2025, without independently evaluating the current application on its merits. It was also undisputed that the Tribunal had previously restored the erstwhile cancellation of registration vide its order dated 5.8.2026 in ITA No. 6766/Del/2025. In light of this, and in the interest of justice, the Tribunal decided to remit both issues back to the file of the CIT(E). The CIT(E) was directed to adjudicate the issues afresh, considering the Tribunal's order dated 5.8.2026, and to determine if the assessee trust fulfilled all statutory conditions. The assessee was also to be afforded an adequate opportunity of being heard and was directed to furnish complete details/evidences. The appeal concerning Section 12A registration (ITA No. 6096/Del/2026) and the appeal concerning Section 80G approval (ITA No. 6095/Del/2026) were both allowed for statistical purposes, with the operative direction being a remand.

What were the facts?

The assessee, Vocational Education Foundation, filed appeals against two orders dated 30.3.2026 passed by the Commissioner of Income Tax (Exemptions), Lucknow. One order rejected the application for registration under Section 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961, filed in Form 10AB for registration under Section 12A(1)(ac)(iii). The other order declined approval under Section 80G of the Act. The assessee contended that the CIT(E) relied solely on a past cancellation order dated 26.9.2025, instead of evaluating the current application on its merits. The CIT(E) had denied 80G approval citing the absence of 12AB registration. The assessee requested a remand for fresh adjudication with an opportunity to present documents. The revenue relied on the CIT(E)'s orders.

What were the issues?

1. Whether the CIT(E) erred in rejecting the application for registration under Section 12A(1)(ac)(iii) (filed in Form 10AB) by merely relying on a past cancellation order dated 26.9.2025, without independently evaluating the current application on its merits, as per Section 12AB(1)(b)(ii)(B)? 2. Whether the CIT(E) erred in declining approval under Section 80G of the Act, based on the absence of registration under Section 12AB, when the requirement for 80G approval is mandated by Section 80G(5)? Assessee's Contentions: - The CIT(E) failed to evaluate the current application for Section 12A registration independently, instead relying on a past cancellation order. - The CIT(E) erred in rejecting the Section 80G approval by linking it to the absence of Section 12AB registration, despite Section 80G(5) having its own stipulations. - Requested a remand to the CIT(E) for fresh adjudication with an adequate opportunity to present documents. Revenue's Contentions: - Relied upon the orders passed by the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB(1)(b)(ii)(B),Section 80G,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI M. BALAGANESH & SHRI SUDHIR KUMAR

For Appellant: Shri Rasik Makkar, Adv
For Respondent: Shri K. Hauthang, CIT(DR)
Hearing: 21.09.2026Pronounced: 29.09.2026

PER SUDHIR KUAMR, JM : These appeals by the assessee are directed against the separate orders both dated 30.3.2026 of the Ld. CIT(Exemption), Lucknow passed u/s. 12AB(1)(b)(ii)(B) and u/s. 80G of the Income Tax Act, 1961 respectively.

2.

Ld. AR has submitted that Ld. CIT(E) has erred in law and facts by passing the order rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(iii) merely by relying on the past cancellation order dated 26.9.2025, rather than evaluating the current application independently on its own merits. He further submitted that Ld. CIT(E) while rejecting the approval u/s. 80G o

The order continues below.

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