AJIT FOUNDATION,FARIDABAD vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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ITA 4110/DEL/2025Status: DisposedITAT Delhi18 December 2025AY 2025-26Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

Recognizing the ex-parte proceedings and potential communication gaps, the Tribunal restored the appeal to the CIT(Exemption) for fresh adjudication. The assessee is to be granted three effective opportunities to present and prove its case during the consequential proceedings.

What were the facts?

The assessee, Ajit Foundation, appealed against the CIT(Exemption)'s order for AY 2025-26, which declined its Section 12A registration as a charitable trust. The CIT(Exemption) had proceeded ex-parte due to the assessee's failure to furnish relevant details.

What were the issues?

Whether the CIT(Exemption) was justified in declining Section 12A registration ex-parte due to non-filing of details, and if the case warrants a fresh adjudication to provide the assessee a fair opportunity.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

Hearing: 18.12.2025Pronounced: 18.12.2025

Asstt. Year: 2025-26 Ajit Foundation, Vs CIT(Exemptions), Room No. 1, 5th Floor, C. R. C/o S. K. Bansal, CA, 4-F-6, 4th Floor, Ozone Centre, Building, Himalya Marg, Sector-12, Faridabad-121007 Sector-17E, Chandigarh-160017 (APPELLANT) (RESPONDENT) PAN No. AAGTA9033K Assessee by : Sh. S. K. Bansal, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 18.12.2025 Date of Pronouncement: 18.12.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2025-26, arises against the CIT(Exemption), Chandigarh’s DIN & order No.ITBA/EXM/S/155/2025-26/1075423795(1) dated 02.04.2025, in proceedings u/s 12A of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the relevant details thereby declining it’s claim of section 12A registration as a charitable trust.

Ajit Foundation 4. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.

5.

Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned CIT(E) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings. Ordered accordingly.

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