INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Raj Kumar Chauhan, Judicial Member, Renu Jauhri, Accountant Member
M/s Care India Solutions for Sustainable Development – Appellant
Versus
DCIT, Central Circle-14 – Respondent
| Table of Content |
|---|
| 1. common appeals against cit(a) order denying s.11 exemption. (Para 2 , 3 , 4) |
| 2. assessee challenges procedural lapses and s.11 denial. (Para 5) |
| 3. parties argue on cit(a) ex-parte order validity. (Para 6 , 7 , 8) |
| 4. cit(a) violated s.250(2)(a) & 250(6) natural justice. (Para 9 , 11) |
| 5. remand to cit(a) for fresh reasoned hearing. (Para 12 , 13 , 14) |
ORDER
Per Raj Kumar Chauhan, Judicial Member:
These appeals are directed against the even order dated 09.09.2025 of Ld. Commissioner of Income Tax (Appeals)-26, Delhi [hereinafter referred to as the “CIT(A)”] passed u/s 250 of the [hereinafter referred to as “the Act”] wherein the addition made by the AO while rejecting exemption u/s 11 of the Act were confirmed.
2. By this common order, we disposed off Nos. 7437 to 7439/Del/2025 because the order is of the same date, on similar lines and same facts. Parties are also same and in order to avoid multiplicity of decisions, the three appeals are being disposed off simultaneously by this common order. The No. 7437/Del/2025 for A.Y. 2016-17 is taken as lead case.
3. The facts in brief as culled out from the proceedings are that the appellant is a non-profit charitable company inc
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