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 Departmental Representative. It was contended that the applications had been rejected without granting proper opportunity of being heard, thereby violating the principles of natural justice. The Departmental Representative did not object to remanding the matter for fresh adjudication.
The Tribunal observed that the rejection by the Commissioner was based on the assessee’s failure to furnish details and information sought through notices, particularly relating to the genuineness of activities, charitable objects, and commencement of activities. However, the Tribunal held that adequate opportunity should have been provided to the assessee to present its case and comply with the requirements.
In view of this, and in the interest of upholding the principles of natural justice, the Tribunal set aside both impugned orders and remanded the matter back to the Commissioner for fresh adjudication. The Commissioner was directed to reconsider the applications in accordance with law after providing reasonable opportunity of being heard to the assessee.
