ITAT Remands Case as 12A and 80G Registration Denied Without Fair Opportunity

Foundation for Computing Education in India Vs CIT (Exemption) (ITAT Delhi) The appeals before the Tribunal arose from two separate orders dated 05.01.2026 passed by the Commissioner of Income Tax (Exemption), Delhi, rejecting the assessee’s applications for registration under Section 12A(i)(ac)(iii) and for approval under Section 80G(5) of the Income-tax Act, 1961. Since both appeals involved common issues, they were disposed of through a consolidated order. The assessee did not appear during the proceedings, and the Tribunal proceeded to hear the matter ex-parte with the assistance of the ...