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Facts
The assessee's twin appeals were filed against the CIT(Exemption)'s order denying them registration under sections 12AA and 80G of the Income Tax Act, 1961. The CIT(E) had proceeded ex-parte against the assessee.
Held
The Tribunal acknowledged the possibility of communication gaps leading to the ex-parte order. In the interest of justice, the appeals were restored to the CIT(E) for a fresh adjudication.
Key Issues
Whether the CIT(E) was justified in proceeding ex-parte and denying registration to the assessee without considering all relevant details.
Sections Cited
12AA, 80G, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Aggarwal
Asstt. Year : 2025-26 : Asstt. Year : 2025-26 Pahal Society for Development, Vs Assessing Officer, 3rd Floor, C/o Khajan Singh, 80AI-9, Civic Centre, Minto Road, New Delhi-110070 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAAP8716D Assessee by : Sh. Uzair Elahi, Adv. & Sh. Mansoor Ellahi, CA Revenue by : Adjournment Application by CIT-DR Date of Hearing: 15.10.2025 Date of Pronouncement: 15.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 2669/Del/2025, for Assessment Year 2025-26, arise against the CIT(Exemption), Delhi’s DIN & order No. ITBA/EXM/F/EXM45/2024-25/1073965348(1) & 1073966235(1) dated 04.03.2025, in proceedings u/s 12AA & 80G of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
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
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.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeals 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.