Income Tax Appellate Tribunal - Delhi
Maxim Foundation ,H.No / Ff Aali Village ... vs Cit, Delhi on 28 April, 2026
1
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "A", DELHI
BEFORE SH. SUDHIR KUMAR JUDICIAL MEMBER,
AND
SH. MANISH AGARWAL, ACCOUNTANT MEMBER
ITA No.663/DEL/2026
Assessment Year: 2025-26
Maxim Foundation H. No. Vs. CIT (Exemptions)
FF AALI VILLAGE SARITA Delhi
VIHAR HARIJAN, New
Delhi-110076
PAN No.AAMAM0274B
(APPELLANT) (RESPONDENT)
Appellant by None
Respondent by Sh. Jitender Singh, CIT DR
Date of hearing: 27/04/2026
Date of Pronouncement: 27/04/2026
ORDER
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption),Delhi [hereinafter referred to as "CIT(E)"] vide order dated 22.11.2025.
2. The assessee has raised the following ground in appeal as under:
2
1. The Ld. CIT Exemption erred in law and on facts in rejecting the application for registration under section 12AB of the Income Tax Act, 1961.
2. That the learned exemption erred in holding that the application filed in Form 10 AB was not maintainable under section 12A(1)(ac)(ii).
3. That the Ld. CIT Exemption failed to apricate that registration under section 12AB cannot be denied on technical or procedural grounds without examining the charitable objects and genuineness of activities.
4. That the rejection of the application is arbitrary and bad in law as adequate and effective opportunity of being heard was not granted.
5. That the learned exemption erred in not passing a speaking and reasoned order as required under law.
6. That the learned exemption erred in rejecting the application for approval under section 80G (5) merely on consequential basis without independent examination.
7. That the impugned orders are contrary to the provisions of the Income Tax Act, 1961 and the principals of natural justice.
8. That the appellant craves leave to add, alter or amend any ground of appeal at the time of hearing.
3. The Ld. CIT(E) rejected the application of the applicant for registration holding that the application as non-maintainable 3
4. The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT (E), the application was rightly. None is present for assessee.
5.We have heard the Ld. DR and perused the material available on record. The assessee has filed the part details before the Ld. CIT(E) regarding the trust and also sought adjournment but the Ld. CIT(E) rejected the registration application as well as the exemption application under 80G of the Act. Since in the instant case the Ld. CIT(E) has dismissed the appeal in non- compliance therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate , its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(E) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes. 4
5. In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27.04.2026.
Sd/- Sd/-
(MANISH AGARWAL) (SUDHIR KUMAR)
ACCOUNTANT MEMBER (JUDICIAL MEMBER)
SR BHATNAGGR
Date: 28.04.2026
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals) `
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT DELHI