Income Tax Appellate Tribunal - Delhi
Pioneer Education Society,Village ... vs Income Tax Officer, Exemptions, Rohtak on 17 April, 2026
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ITA No.8506/Del/2025
Pioneer Education Society (AY: 2025-26)
IN THE INCOME TAX APPELLATE TRIBUNAL
"G" BENCH, DELHI
BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &
SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER
ITA No.8506/Del/2025
(Assessment Year: 2025-26)
Pioneer Education Society Vs. Income Tax Officer,
Village Karsindhu, Exemptions
Safidon, Haryana 126112 Rohtak
थायीले खासं . /जीआइआरसं . /PAN/GIR No: AABTP 0389G
Appellant .. Respondent
Appellant by : Sh. R.R. Singla, CA
Respondent by : Sh. Mahesh Kumar, CIT(DR)
Date of Hearing 08.04.2026
Date of Pronouncement 17.04.2026
ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 19.11.2025 of the CIT Exemptions, Chandigarh (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in DIN:
ITBA/EXM/F/EXM45/2025-26-1082772889(1) for registration u/s P a g e |2 ITA No.8506/Del/2025 Pioneer Education Society (AY: 2025-26) 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY: 2025-26.
2. At the time of hearing, it was found that, while passing the impugned order the Ld. Competent Authority has observed that, in spite of giving sufficient opportunities, assessee could not furnish details/documents to ascertain genuineness of the activities, and considering that assessee may not be interested to prosecute the application, the same was dismissed.
3. Ld. AR has submitted that, for the purpose of renewal of the above registration, the society had applied by filing prescribed form 10AB No.136143720120625 dated 12.06.2025. The Ld. CIT issued a query letter dated 22.07.2025 to the assessee, which was duly responded by the assessee but the Ld. CIT found it not legible, hence issued a letter dated 29.10.2025 to provide him a legible copy of the documents by 06.11.2025. Against this, the assessee vide request dated 06.11.2025 submitted at ITBP Portal, sought the adjournment upto 20.11.2025 but the impugned order was passed.
4. In the light of the aforesaid, the ends of justice will be well served by giving assessee an opportunity to file relevant submissions and evidences before the Ld. Competent Authority. The appeal is allowed for statistical P a g e |3 ITA No.8506/Del/2025 Pioneer Education Society (AY: 2025-26) purposes and the issues are restored to Ld. CIT(E) for giving fresh opportunity of hearing to the assessee.
Order pronounced in the open court on 17.04.2026 Sd/- Sd/-
(Amitabh Shukla) (Anubhav Sharma)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 17.04.2026
Rohit, Sr. PS
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI