Income Tax Appellate Tribunal, Delhi Benches, New Delhi

Parties Involved

Facts Summary

The appeal in ITA Nos. 172 & 173/Del/2026 for the Assessment Year 2025-26 arises from the Commissioner of Income Tax (Exemptions), Chandigarh, dated 11.11.2025, regarding the registration under sections 12AA and 80G of the Income Tax Act, 1961. The assessee, a charitable society, applied for registration under section 12A(1)(ac)(ii) on 27-08-2025. The Commissioner sought certain details, but the assessee did not provide the requisite documents and only sought adjournments. Consequently, the Commissioner dismissed the application for registration under section 12AB of the Act. The assessee argued that it was unaware of the proceedings as the notices were only uploaded on the e-filing portal and not sent to the registered email ID. The assessee also cited the Punjab and Haryana High Court's decision in Munjal BSU Centre of Innovation and Entrepreneurship, Ludhiana vs CIT (Exemptions) Chandigarh, which held that uploading notices on the e-filing portal does not constitute valid service.…

Legal Issues

• 1. Whether the learned CIT(E) was justified in denying the registration under section 12AB of the Act and consequential exemption under section 80G of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

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