VENKATESHWAR BALAJI SUSHIL MAHESHWARI SEWA TRUST,DELHI vs. CIT(E), DELHI

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ITA 5048/DEL/2026Status: DisposedITAT Delhi19 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and remanded the issue back for fresh consideration. The assessee is to provide the trust deed and be given an opportunity to be heard, with evidence to be considered.

What were the facts?

The assessee trust applied for approval under Section 80G of the Income Tax Act. The Commissioner of Income Tax (Exemptions) rejected the application, stating the trust was involved in religious activities and did not meet the prescribed conditions.

What were the issues?

Whether the trust's activities qualify for approval under Section 80G, and if the rejection by the CIT(E) was based on sufficient findings regarding the nature of the trust's activities.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Respondent: Shri Rajesh Mahajan
Hearing: 22/06/2026Pronounced: 19/08/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. 5048/Del/2026 Venkateshwar Balaji Vs. Commissioner of Sushil Maheshwari Sewa Income Tax (Exemption) Trust, 365 Gagan Vihar, Delhi Gagan Vihar, Delhi- 110051, Delhi (Appellant) (Respondent) PAN: AABTV6548H

Assessee by : None Revenue by: Shri Rajesh Mahajan

Date of Hearing 22/06/2026 Date of pronouncement 19/08/2026

O R D E R PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the

order dated 18.03.2026passed by the Ld. Commissioner of Income Tax

(Exemptions), Delhi, whereby and whereunder the application made in

Form No. 10AB for approval under Section 80G of the Income Tax Act,

1961, (hereinafter referred to as the ‘Act’) by the appellant trust stood

rejected.

2.

Since the applicant is involved in the religious activities and not

fulfilled the conditions prescribed under Section 80G of the Act, the

assessee does not qualify for approval under Section 80G of the Act

and application under Form 10AB for approval under Section 80G of

the Act was stood rejected upon the Ld. CIT(E). Whereas it is the case

2 ITA No. 5048/Del/2026 Venkateshwar Balaji Sushil Maheshwari

of the assessee that no activity is carried out for the benefit of any

particular caste/religion and the activities are also performed other

than religious and, therefore, the assessee is entitled to the claim

under Section 80G of the Act. No such findings of activities are wholly

or substantially religious is forthcoming from the order impugned.

Thus, we set aside the issue to the file of the Ld. CIT(E) for

consideration afresh on the basis of the trust deed to be filed by the

assessee and upon giving a reasonable opportunity of being heard to

the assessee and upon considering the evidences on record.

3.

In the result, appeal filed by the is allowed for statistical

purposes.

Order pronounced in the open court on 19/08/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19/08/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

3 ITA No. 5048/Del/2026 Venkateshwar Balaji Sushil Maheshwari

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