SHRI AADI SHANKARACHARYA SANATAN SEWA SANSTHANAM FOUNDATION,DELHI V. CIT EXEMPTION, DELHI

ITA 5810/DEL/2025

AI Insights

The case involves Shri Aadi Shankaracharya Sanatan, the appellant, contesting the decision of the CIT(E), which denied their application for registration under section 80G of the Income-tax Act, 1961. The primary contention was that the CIT(E) erred in denying the 80G registration despite the grant of registration under section 12AB(1)(b). The CIT(E) had initially rejected the application due to the absence of registration under section 12A, which was a prerequisite for 80G approval. However, the appellant later provided evidence of their registration under section 12AB(1)(b). The tribunal decided to remand the matter back to the CIT(E) for a fresh evaluation in light of this new information.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834637 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 19-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: PRATAP GUPTA
• Keywords: Opportunity of being heard
• Section: 12A; 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5810/DEL/2025 Shri Aadi Shankaracharya Sanatan Vs. The C.I.T Sanatan Sewa Sansthanam [Exemption] Foundation, 30, Nishant Kunj New Delhi Pitampura, Rani Bagh, North West Delhi PAN – ABLCS 6437 N (Applicant) (Respondent) Assessee By : Shri Pratap Gupta, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 13.01.2026 Date of Pronouncement : 04.02.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is directed against the order of the ld. ld. CIT(E), Delhi dated 24.07.2025. Printed from counselvise.com ITA No. 5810/DEL/2025 Shri Aadi Sankaracharaya Vs CIT Page 2 of 5 2. The solitary grievance raised by the assessee is the ld. CIT(E) was not justified in granting the registration/approval u/s 80G of the Income-tax Act, 1961 [the Act, for short]. 3. At the very outset, the ld. counsel for the assessee submitted that registration u/s 12AB(1)(b) has been granted by the ld. CIT(E) vide order dated 09.12.2025. Hence the ld. CIT(E) has fallen in error in denying registration u/s 80G of the Act. 4. Per contra, the ld. DR did not raise any serious objection. 5. We have heard the rival submissions and have perused the relevant material on record. At the very outset, it would be pertinent to extract the order of the ld. CIT(A) which reads as under : “Order under Clause (iii)(b)(B) of second proviso to section 80G(5) of Income Tax Act, 1961 The applicant has filed an application dated 27.01.2025 in Form 10AB for approval u/s 80G of the Income Tax Act, 1961. The applicant was issued a questionnaire dated 06.03.2025 with a details/ documents/ clarifications in support of its request for approval u/s 80G. The request to furnish certain case was fixed for compliance on 21.03.2025. The applicant did not comply with the above notice. Printed from counselvise.com ITA No. 5810/DEL/2025 Shri Aadi Sankaracharaya Vs CIT Page 3 of 5 2. The applicant was afforded another opportunity vide letter dated 18.06.2025 and the case was fixed for compliance on 27.06.2025. The applicant did not comply with the above notice as well. Therefore, a final opportunity was afforded vide letter dated 02.07.2025 for compliance on 08.07.2025 in support of its request for approval u/s 80G of the Income Tax Act, 1961. The applicant complied with this notice and submitted documents on 02.07.2025 and 08.07.2025. 3. Based on documents submitted following discrepancies are noted: i) The applicant is not registered u/s 12A. ii) In absence of same approval u/s 80G is not relevant without registration u/s 12A, hence, the application filed in Form 10AB for grant of approval u/s 80G is hereby rejected. ZINCOMEATMENT 4. Since, the application filed in Form 10AB seeking for approval u/s 80G is rejected, therefore the provisional registration granted vide order dated 12.04.2024 having Unique Registration Number ABLCS6437NF20241 issued for the period from A.Y. 2025-26 is also cancelled.” 6. A perusal of the above order of the ld. CIT(E) reveals that the ld. CIT(E) rejected the application on the ground that the assessee does not have registration u/s 12A of the Act. During the course of hearing before us, the ld. counsel for the assessee produced the order for registration u/s 12AB(1)(b) of the Act dated 09.12.2025. In that view of the matter, we Printed from counselvise.com ITA No. 5810/DEL/2025 Shri Aadi Sankaracharaya Vs CIT Page 4 of 5 are of the considered opinion that the issue of registration u/s 80G be remanded back to the file of the ld. CIT(E) for fresh adjudication. Needless to say that the ld. CIT(E) shall examine the issue afresh and grant reasonable opportunity of being heard to the assessee. The assessee is also directed to produce relevant material/documents as required by the ld. CIT(E). 7. In the result, the appeal of the assessee in ITA No. 4096/DEL/2024 is allowed for statistical purposes. The order is pronounced in the open court on 04.02.2026. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 4th February, 2026. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Printed from counselvise.com "