THE BHARAT YADAV FOUNDATION,BAHADURGARH vs. CIT (EXEMPTIONS), CHANDIGARH

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ITA 3253/DEL/2025Status: DisposedITAT Delhi19 December 2025AY 2025-26Bench: SHRI C.N. PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal set aside the order of the CIT (Exemptions), observing that the assessee was denied registration because complete details were allegedly not filed, but also noting that some details were furnished. The matter was restored to the CIT (Exemptions) for fresh consideration after providing adequate opportunity of being heard to the assessee.

What were the facts?

The assessee's application for registration under Sections 12A/12AB of the Income Tax Act was rejected by the Commissioner of Income Tax (Exemptions), Chandigarh. The assessee appealed, contending that the rejection was ex-parte, without sufficient opportunity, and that their objects and activities are charitable in nature.

What were the issues?

Whether the rejection of an application for registration under Section 12A/12AB of the Income Tax Act by the CIT (Exemptions) was valid when the assessee claimed insufficient opportunity of being heard and incomplete consideration of furnished details.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD & SHRI NAVEEN CHANDRA

For Respondent: Ms. Ankush Kalra, Sr. DR
Hearing: 12.11.2025Pronounced: 19.12.2025

ORDER

PER C.N. PRASAD, JM,

1.

This appeal filed by the assessee is preferred against the order of the Commissioner of Income Tax (Exemptions), Chandigarh [herein after referred as “CIT(E)”] dated 19.03.2025 in denying registration u/s.12AB of the Act. The assessee has raised the following common grounds against rejection of registration u/s.12AB of the Act by the Ld. CIT (Exemptions) :-

1 That the order of the Ld. CIT (Exemptions) is against law and facts. 2. That the Ld. CIT (Exemptions) erred in rejecting the application of appellant for registration u/s 12A/12AB of the Act, although the appellant fulfills all the conditions laid down in the Act and all the objects and activities of the appellant are charitable in nature.

3. That the Ld. CIT (Exemption) erred in rejecting the application for registration u/s 12A/12AB by passing an ex-parte order, although the appellant had duly filed requisite reply and documents in response to first query letter and had duly filed adjournment application in response to second query letter.

4. That the appellant craves leave to add, alter, modify, amend or withdraw any of the ground of appeal at the time of hearing.

2. Ld. Counsel for the assessee at the outset submitted that the Ld. CIT (Exemption) erred in rejecting the application for registration u/s.12A/12AB by passing order without giving sufficient opportunity to the Assessee. The Ld. Counsel for the assessee stated that the issue may be restore to the file of the Ld. CIT(E) for reconsideration of the application filed by the assessee.

3.

On the other hand the Ld. DR has no serious objection in restoring the issue in these appeals to the file of the Ld. CIT(E) for reconsideration of the claim of the assessee.

4.

On hearing both the parties and perusing the order of the Ld. CIT(E), we observed that the Ld. CIT(E) denied the registration u/s.12A of the Act on the ground that the Page | 2 assessee did not furnish any details / information required as per the notices issued by him. He also admits that the Assessee had furnished certain details. However, it appears that the Ld. CIT(E) without going into the details passed order mainly for the reason that the Assessee not filed complete details. Therefore, considering also the findings of the Ld. CIT(E), in our view it is appropriate to restore this two appeal to the file of the Ld. CIT(E) for reconsideration of the applications filed by the assessee for registration u/s.12A of the Act. Accordingly, we set aside the order of the Ld. CIT(E) and restore the issue in appeal to the file of the Ld. CIT(E) who shall pass fresh order after providing adequate opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 19.12.2025.

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