DEV SHIKSHA SAMITI,MAHENDERGARH, HARYANA vs. ITO EXEMPTIONS ROHTAK, ROHTAK, HARYANA

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ITA 3242/DEL/2026Status: DisposedITAT Delhi31 August 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee's assertion regarding the maternity home's ownership and its lack of connection to the assessee required proper evidence. Since this evidence was not submitted to the lower authority, the case was restored.

What were the facts?

The assessee's application for registration under Section 12AB and cancellation of registration under Section 12A(1)(ac)(ii) were rejected by the CIT(E). The rejection was based on the finding that the "Sharbati Surgical and Maternity Home" was not backed by the stated objects and the assessee failed to provide credible evidence.

What were the issues?

Whether the charitable activities of the assessee were genuine and aligned with its stated objects, and whether sufficient evidence was provided to the prescribed authority.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Pronounced: 31.08.2026

INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: G BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

ITA 3242/DEL/2026 निर्धारणवर्ा/AssessmentYear:2026-27) DEV SHIKSHA SAMITI ITO EXEMPTIONS ROHTAK GAUSHALA ROAD, AAYKAR BHAWAN, MAHENDERGARH, HARYANA ROHTAK, HARYANA 124001 Vs. 123029, MAHENDRAGARH- ROHTAK-124001, HARYANA 123029, HARYANA अपीलधर्थीAppellant प्रत्यर्थी Respondent Permanent Account Number of Assessee: AAAJD0326Q अपीलधर्थीद्वारा/Appellant represented by: CA Rajesh Goel & CA Prashant Goel प्रत्यर्थीद्वारा/Respondentrepresented by: Shri Jadhav Shukracharya Krupacharya, CIT, DR सुनवाईकीतारीख/Date of conclusion of hearing: 30.07.2026 घोषणाकीतारीख/Date of pronouncement: 31.08.2026 आदेश / ORDER

PERSHRI ANUBHAV SHARMA, JUDICIAL MEMBER: This appeal is preferred by the Assessee against the order dated 20.03.2026 of the Commissioner of Income-tax, Exemption, Chandigarh (hereinafter referred as ‘ld. Prescribed authority’) against the rejection of Application u/s 12AB and cancellation of registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 for AY: 2026-27.

2.

On hearing both sides we find that the application of assesse in registration u/s 12A(1)(ac)(ii) of the Act has been rejected by the ld. Prescribed

ITA 3242/DEL/2026 DEV SHIKSHA SAMITI

authority primarily drawing a conclusion that as a question of genuineness of charitable activities was examined it was found that applicant is operating “Sharbati Surgical and Maternity Home” and this activity is not backed by the stated objects. Certain other issue were raised but assesse had failed to respond and thereby ld. Prescribed authority concluded that as there is lack of credible evidence the application deserves to be rejected and registration was cancelled too.

3.

Ld. Counsel has drawn our attention to the merits of the allegation submitting that Sharbati Surgical and Maternity Home is in exclusive ownership of Dr. Major Surat Singh Yadav and has no concern with the assesse and all the allegations are merely on the basis of presumption and assesse is primarily engaged in providing educational and charitable activities. However, the matter of fact is that this assertion requirs due evidences and submission before ld. Prescribed authority and as the same were not filed we consider it appropriate case to restore the issue on merits of the application to the files of ld. CIT(E) to give fresh opportunity of hearing to the assesse and pass order afresh. Appeal is allowed for statistical purposes.

Order pronounced in the open court on 31.08.2026

Sd/- Sd/-

MANISH AGARWAL ANUBHAV SHARMA ACCOUNTANT MEMBER JUDICIAL MEMBER

ITA 3242/DEL/2026 DEV SHIKSHA SAMITI

Delhi Dated: 31.08.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

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