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Facts
The assessee filed appeals against the orders of the CIT(E) rejecting their applications for registration under sections 12AB and 80G. The CIT(E) allegedly passed these orders without adequate notice or opportunity of hearing to the assessee.
Held
The Tribunal held that the CIT(E) had not considered the assessee's submissions and, in the interest of natural justice, the matters should be remitted back to the CIT(E). The CIT(E) is directed to decide the registration afresh after considering all documents and evidence.
Key Issues
Whether the CIT(E) erred in rejecting the registration under section 12AB and 80G without providing an opportunity of hearing to the assessee.
Sections Cited
12AB, 80G, 11, 12
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA
Date of Hearing 24.02.2026 Date of Pronouncement 24.02.2026 ORDER PER NAVEEN CHANDRA [A. M]:
These two appeals filed by the assessee are against orders both dated 19.11.2025 passed by learned Commissioner of Income Tax
(Exemptions)-30, New Delhi (hereinafter referred to as ‘Ld. CIT(E)’), under section 12AB and 80G of the Income Tax Act, 1961 [hereinafter referred to as, “the Act”] for Assessment Year 2025-26.
The assessee has raised following grounds of appeal in ITA
No.5630/Del/2025: and 5631/Del/2025 Gyan Adhar Welfare Society 1.That on facts and circumstances of the case, the provisions of law, the order passed by the Ld. CIT(Exemptions) under Section 12AB of the act is bad both in eyes of law and on facts.
2. That the Ld. CIT(Exemptions) has erred in passing the rejection order of the Society without serving any notice of hearing consequent to the application filed by the assessee.
3. That the Ld. CIT(Exemptions) has grossly failed in not trying to reach the assessee at the address mentioned by the assessee in the form so filed for registration whose rejection is challenged herein.
4. That the Ld. CIT(Exemptions) has grossly violated the Principles of Natural Justice by not providing the opportunity of being heard to the assessee to adequately represent his case and Bonafide for claiming the registration under the provisions of Section 11 / 12 of the Income Tax Act, 1961.
5. That the rejection order suffers from multiple flaws and irregularities and illegalities vis-à-vis the provisions and legal precedents in the said regard 3. The assessee has raised following grounds of appeal in ITA No.5631/Del/2025:
That on facts and circumstances of the case, the provisions of law, the order passed by the Ld. CIT(Exemptions) under Section 80G of the act is bad both in eyes of law and on facts.
2. That the Ld. CIT(Exemptions) has erred in passing the rejection order of the Society without serving any notice of hearing consequent to the application filed by the assessee.
That the Ld. CIT(Exemptions) has grossly failed in not trying to reach the assessee at the address mentioned by the assessee in the form so filed for registration whose rejection is challenged herein.
4. That the Ld. CIT(Exemptions) has grossly violated the Principles of Natural Justice by not providing the opportunity of being heard to the assessee to adequately represent his case and Bonafide for allowing the benefit of provisions of Section 80G to its generous donors.
5. That the rejection order suffers from multiple flaws and irregularities and illegalities vis-a-vis the provisions and legal precedents in the said regard.
At the outset, the ld. Counsel for the assessee stated that the ld. CIT(E) has not considered the submissions made by the assessee and rejected the registration under section 12AB and 80G of the Act.
We have heard the rival submissions and perused the material available on record. We find that the assessee had made submissions to Page 2 of and 5631/Del/2025 Gyan Adhar Welfare Society the CIT(E) which were not considered by the CIT(E). In such a factual matrix, we are of the considered view that in the interest of natural justice, the issue may be remitted back to the file of the Ld. CIT(E) with a direction to decide the issue of registration afresh under section 12AB and 80G of the Act. The assessee is also directed to furnish any document/evidence as required by the CIT(E).
In the result, both the appeals of the assessee in and 5631/Del/2025 are allowed for statistical purposes. Order pronounced in the Open Court on 24th February, 2026.