Ice Skaing Association vs. CIT(Exemption)

Parties Involved

Facts Summary

The assessee, Ice Skaing Association, filed an appeal against the order dated 09.03.2026 passed by the CIT(E), Delhi. The order was passed in the absence of requisite submissions made by the applicant in support of the application in Form No.12AB(1) (b) (ii) of the Act, which led to the rejection of the application. The assessee did not appear for the hearing, and the part submission filed by the assessee before the Ld. CIT(E) had deficiencies that were not removed. The issue was remitted to the file of the Ld. CIT(E) for consideration afresh upon compliance by the assessee.…

Legal Issues

• 1. Rejection of the application in Form No.12AB(1) (b) (ii) due to absence of requisite submissions.

Judgment Outcome

Decided in favour of Assessee.

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