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

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ITA 5631/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

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.

2.

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 :

1.

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.

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 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.

4.

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.

5.

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).

6.

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.

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