Ex-Parte Rejection of Section 12AB Registration Set Aside as Notice Was Sent to Old Email: ITAT Delhi

Shri Chandi Ram Educational Society Vs Commissioner of Income (Exemptions) (ITAT Delhi) The ITAT Delhi heard appeals against ex-parte orders dated 18.02.2026 passed by the Commissioner of Income Tax (Exemptions) rejecting the assessee’s applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The assessee submitted that notices were uploaded on the Income Tax portal and sent to an old, non-operative email address of the Chartered Accountant, despite the updated and functional email ID being mentioned in Form 10AB. It was argued that no effe...