SRI VATS KRIPA KUTUMB,FARIDABAD vs. ITO EXEMPTION WARD , FARIDABAD

PDF · subscribers
ITA 7479/DEL/2026Status: DisposedITAT Delhi22 September 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the Commissioner of Income Tax (Exemption) had rejected the applications under Section 12A and Section 80G vide ex parte orders due to non-compliance by the applicant. The applicant had specifically prayed for the restoration of the matter to the CIT(E). In view of the material facts and in the interest of justice, the Tribunal set aside the impugned orders dated June 5, 2026. The matters were restored to the file of the CIT(E) for a fresh decision in accordance with the law, after affording a fair opportunity of hearing to the assessee. The Tribunal did not decide the substantive merits of the applications.

What were the facts?

The assessee, Sri Vats Kripa Kutumb, filed applications for registration under Section 12A and Section 80G of the Income Tax Act, 1961, on November 15, 2025. The Commissioner of Income Tax (Exemption) (CIT(E)), Chandigarh, issued a questionnaire on April 6, 2026, requesting documents and details. The assessee neither filed a reply nor sought an adjournment. A reminder was issued on April 27, 2026. Following these proceedings, the CIT(E), by orders dated June 5, 2026, rejected the applications for registration under Section 12A and Section 80G. The assessee appealed these orders before the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the applications for registration under Section 12A and Section 80G of the Income Tax Act, 1961, on an ex parte basis due to non-compliance by the assessee? Assessee's contention: The assessee argued that the CIT(E) passed ex parte orders rejecting the applications for non-compliance and prayed for the matters to be restored to the file of the CIT(E). Revenue's contention: The Revenue submitted that the assessee had failed to comply with the notices issued.

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, DELHI BENCH “E”, NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI SANJAY AWASTHI

For Respondent: Shri Robin Rawal, CIT- DR
Hearing: 22.09.2026Pronounced: 22.09.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 7479/Del/2026 ITA No. 7480/Del/2026 Sri Vats Kripa Kutumb Vs. ITO-Exemption ward, 3F-04, Faridabad Ozone Center Mall, Sector-12, Faridabad 121007 Haryana �थायीलेखासं./जीआइआरसं./PAN/GIR No: ABLTS6589A Appellant .. Respondent Appellant by : None Respondent by : Shri Robin Rawal, CIT- DR Date of Hearing 22.09.2026 Date of Pronouncement 22.09.2026

O R D E R PER BENCH: The appeals filed by the assessee are against orders dated 05.06.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “the CIT(E)”] under section 12A and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 ITA No. 7479 & 7480/Del/2026 Sri Vats Kripa Kutumb

2.

Brief facts of of the case are that the applicant filed application for registration u/s 12A and 80G on 15.11.2025. Questionnaire dated 06.04.2026 requesting the applicant to furnish documents and details was issued. The assessee neither filed any reply nor sought any adjournment. Reminder was issued on 27.04.2026. On completion of proceedings, Ld. CIT(E) vide orders dated 05.06.2026 rejected applications u/s 12A and 80G of the Act.

3.

Being aggrieved, appellant/assessee preferred above captioned appeals.

4.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) vide ex parte orders rejected applications for non-compliance. The matters may be restored to the file of Ld. CIT(E).

5.

Ld. Departmental Representative submitted that the assessee had failed to comply with the notices.

6.

From examination of record in light of rival contention, it is crystal clear that Ld. CIT(A) rejected applications u/s 12A and 80G vide ex parte order for non- compliance by the applicant. The applicant has prayed for restoration of matter to Ld. CIT(E).

P a g e | 3 ITA No. 7479 & 7480/Del/2026 Sri Vats Kripa Kutumb

7.

In view of above material facts and interest of justice, the impugned orders dated 05.06.2026 are set aside and the matters are restored to the file of Ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

8.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open court on 22.09.2026.

Sd/- Sd/- (SANJAY AWASTHI) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated: 24.09.2026 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI

More judgments on Section 12A

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

Recent GST High Court judgments

Search GST case law →