M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

ITA 7438/DEL/2025Status: DisposedITAT Delhi09 March 2026AY 2022-2316 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had violated principles of natural justice by passing an ex-parte and unreasoned order without granting the appellant an effective opportunity of hearing. Therefore, the impugned order was set aside.

What were the facts?

The appellant, a non-profit charitable company, claimed exemption under Section 11 of the Income Tax Act. The Assessing Officer denied this exemption, treated entire receipts and unutilized grants as taxable income, and made significant additions. The CIT(A) upheld the AO's order, which the assessee appealed.

What were the issues?

Whether the CIT(A) order was passed in violation of principles of natural justice by denying effective hearing and failing to provide a speaking order.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(3),Section 250,Section 11,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH E, NEW DELHI

Before: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

Hearing: 09.03.2026Pronounced: 09.03.2026

Heard together (3 matters)

ITA No. 7437/Del/2025
ITA No. 7438/Del/2025
ITA No. 7439/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per Raj Kumar Chauhan, Judicial Member:

These appeals are directed against the even order dated 09.09.2025 of Ld. Commissioner of Income Tax (Appeals)-26, Delhi (hereinafter referred to as the "CIT(A)"] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"] wherein the addition made by the AO while rejecting exemption u/s 11 of the Act were confirmed.

2.

By this common order, we disposed off ITA Nos. 7437 to 7439/Del/2025 because the order is of the same date, on similar lines and same facts. Parties are also same and in order to avoid m

The order continues below.

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