GYAN ADHAR WELFARE SOCIETY,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

ITA 5630/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2025-26Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) did not consider the assessee's submissions and rejected the applications without proper natural justice. Therefore, the issue was remitted back to the CIT(E) for a fresh decision.

What were the facts?

The assessee filed appeals against the orders of the CIT(E) rejecting their applications for registration under Section 12AB and 80G of the Income Tax Act. The CIT(E) passed these orders without providing an opportunity for hearing to the assessee.

What were the issues?

Whether the CIT(E) erred in rejecting the registration applications without affording the assessee an opportunity of being heard, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 11,Section 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

For Appellant: Shri Rahul Agarwal, Adv
For Respondent: Ms. Monika Singh, CIT-DR
Hearing: 24.02.2026Pronounced: 24.02.2026

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. 2. The assessee has raised following grounds of appeal in ITA

No.5630/Del/2025:

ITA Nos.5630 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 12A

The order continues below.

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