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 effective opportunity was provided before rejecting the applications.
The Department contended that the assessee had failed to furnish relevant documents and did not respond to notices issued by the CIT(E). After examining the ex-parte orders, the Tribunal observed that the matter required reconsideration. ITAT restored the matter to the file of the CIT(E) for fresh examination of the applications for registration under Section 12AB and approval under Section 80G.
The Tribunal directed the CIT(E) to provide reasonable opportunity to the assessee before deciding the applications in accordance with law. The assessee was also directed to respond to notices and furnish relevant documents during the fresh proceedings. The impugned orders were set aside and the appeals were allowed for statistical purposes.
