USHAKIRAN,NOIDA UTTARPRADESH vs. ITO WARD 5(1)(1), NOIDA UTTARPRADESH

ITA 6963/DEL/2026Status: DisposedITAT Delhi09 October 2026AY 2026-273 pages
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What did the Tribunal hold?

The Tribunal considered the rival submissions and perused the material on record. In the interest of justice, the Tribunal was of the considered view that the assessee should be provided an opportunity of being heard before the Ld. CIT(E). Accordingly, the Tribunal condoned the delay in filing the relevant documents/details before the Ld. CIT(E). Both matters were restored to the file of the Ld. CIT(E) to decide afresh as per law, after giving adequate opportunity of being heard to the assessee. The assessee was directed through its counsel to fully cooperate with the Ld. CIT(E) during the proceedings. The Tribunal held and directed accordingly. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Ushakiran, filed appeals against an order passed by the Learned Commissioner of Income Tax (Exemption), Lucknow (Ld. CIT(E)) on 22.06.2026 for Assessment Year 2026-27. The order challenged was related to the renewal of registration under section 12AB and the grant of registration under section 80G(5) of the Income-tax Act, 1961. The assessee contended that the Ld. CIT(E) erred in not admitting the application for renewal of registration under section 12AB and rejected the registration under section 80G on technical grounds, specifically for not condoning the delay in filing required details. The assessee argued that this hampered genuine charitable activities. The Revenue relied on the orders of the authorities below.

What were the issues?

1. Whether the Ld. CIT(E) erred in not condoning the delay in filing the required details for renewal of registration under section 12AB of the Act, thereby rejecting the application on technical grounds? (Question of law and fact, turning on Section 12AB). 2. Whether the Ld. CIT(E) erred in rejecting the registration under section 80G(5) of the Act on similar technical grounds related to delayed submission of details? (Question of law and fact, turning on Section 80G(5)). Assessee's Contentions: - The Ld. CIT(E) erred in not admitting the application for renewal of registration under section 12AB due to delay in filing details, despite the assessee having submitted them, albeit with delay. - Declining renewal under section 12AB on technical reasons hampers genuine charitable activities. - Registration under section 80G was similarly rejected on the same ground. - The delay before the Ld. CIT(E) in both matters should be condoned, and the cases restored for fresh decision after an opportunity of being heard. Revenue's Contentions: - The Ld. DR relied upon the order of the authorities below.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI

Before: SHRI S.RIFAUR RAHMAN & MS. MADHUMITA ROY

For Appellant: Ms. Rano Jain, Advocate, Ms. Mansi Jain, CA, Shri Tanishq Ahuja, Advocate
For Respondent: Shri Zafarul Haque Tanweer, CIT DR
Hearing: 07.10.2026Pronounced: 07.10.2026

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1.

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Exemption), Lucknow [“Ld. CIT(E)”, for short] dated 22.06.2026 for the Assessment Year 2026-27 passed under section 12AB and 80G (5) of the Income-tax Act, 1961 (for short ‘the Act’).

2.

At the outset, it was submitted by the ld. AR for the assessee that ld. CIT (E) has erred in not admitting the application for renewal of registration under section 12AB of the Act on the basis of not condoning the delay in filing the required details for registration despite the assessee had file

The order continues below.

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