PAHAL SOCIETY FOR DEVELOPMENT,DELHI vs. ASSESSING OFFICER, DELHI

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ITA 2669/DEL/2025Status: DisposedITAT Delhi15 October 2025AY 2025-26Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Aggarwal (Accountant Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(E) proceeded ex-parte and that communication gaps might have occurred. In the interest of justice, the Tribunal restored the appeals back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's twin appeals for AY 2025-26 arose from an order of the CIT(Exemption) Delhi, which declined registration under sections 12AA and 80G. The CIT(E) had proceeded ex-parte against the assessee.

What were the issues?

Whether the CIT(E) was justified in proceeding ex-parte against the assessee without proper communication, and if the appeals should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

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

For Appellant: Adv. &
Hearing: 15.10.2025Pronounced: 15.10.2025

Heard together (2 matters)

ITA No. 2668/Del/2025
ITA No. 2669/Del/2025

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

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.

2.

Heard both the parties at length. Case files 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

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 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.

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