OPT EDUCATIONAL TRUST,DELHI vs. CIT(EXEMPTION), NEW DELHI

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ITA 5026/DEL/2025Status: DisposedITAT Delhi02 December 2025AY 2025-26Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal considered that the CIT(E) proceeded ex-parte and there might have been communication gaps. Therefore, to restore the interest of justice, the Tribunal decided to restore the appeal back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's appeal arose against the CIT(Exemption)'s order rejecting its claim for section 12A registration as a charitable trust. The CIT(E) had proceeded ex-parte, citing the assessee's failure to provide relevant details.

What were the issues?

Whether the CIT(E) was justified in proceeding ex-parte against the assessee without affording sufficient opportunities. Whether the case should be remanded for fresh adjudication.

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 ‘E’, NEW DELHI

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

For Respondent: Ms. Amisha S. Gupta, CIT-DR
Hearing: 02.12.2025Pronounced: 02.12.2025

Asstt. Year: 2025-26 Opt Educational Trust, Vs CIT(Exemptions), G-32, Palika Bhawan, R. K. Puram, New Delhi-110002 Sector-1, South West Delhi, New Delhi-110022 (APPELLANT) (RESPONDENT) PAN No. AAATO0980F Assessee by : Sh. Shyam Sunder Mangla, CA Revenue by : Ms. Amisha S. Gupta, CIT-DR Date of Hearing: 02.12.2025 Date of Pronouncement: 02.12.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal arises against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2025- 26/10778478863(1) dated 26.06.2025, 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 registrations as a charitable trust.

Opt Educational Trust 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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