INDIAN COAL FORUM,DELHI vs. INCOME TAX OFFICER WARD EXEMPTION 1(2), DELH, DELH

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ITA 5769/DEL/2026Status: DisposedITAT Delhi12 August 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the matter regarding the assessee's income and expenditure required further inquiry to determine the charitable nature of the trust. Therefore, the case was remanded back to the CIT(E) for re-examination.

What were the facts?

The assessee, Indian Coal Forum, filed an application for registration under Section 12A of the Income Tax Act. The CIT(E) rejected this application, leading to the present appeal.

What were the issues?

The primary issue was whether the assessee's application for registration under Section 12A should be granted, considering the nature of its objects and activities.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SH. MAHAVIR SINGH & SH. KRINWANT SAHAY

For Appellant: CA Ms. Kanishka, CA
For Respondent: Dr. Rajinder Kaur, CIT DR
Hearing: 04.08.2026Pronounced: 12.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. MAHAVIR SINGH, VICE PRESIDENT AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T A. No.5769/Del/2026 (A.Y 2026-27) Indian Coal Forum ITO Ward Exemption 1 7, Paschim Marg, Vasant Vs. (2), Delhi Vihar, New Delhi-110057 PAN No.AABI0030N

Appellant by: Sh. Ved Jain, Advocate Sh. Ayush Garg, CA Ms. Kanishka, CA Respondent by : Dr. Rajinder Kaur, CIT DR

Date of Hearing 04.08.2026 Date of Pronouncement 12.08.2026

ORDER PER KRINWANT SAHAY AM

Appeal in this case has been filed by the assessee against the order dated 24.03.2026 passed by the CIT(E), Delhi for the A.Y. 2026-27. Grounds of appeal are as under :-

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“1. That the order passed by the Commissioner of Income Tax (Exemption), Delhi [CIT(E)'] in rejecting the application for registration u/s 12A of the Income Tax Act, 1961 is bad both in the eyes of law and on facts. 2. That the Ld. CIT(E) has erred both on facts and in law in rejecting the application for registration under section 12A of the Act, despite the objects of the assessee being charitable in nature as per the main limb of Section 2(15) of the Act. 3. That the Ld. CIT(E) has failed to appreciate that the activities carried on by the appellant are genuine and are being undertaken in furtherance of its stated charitable objects and, therefore, the conditions prescribed under section 12A stood duly satisfied. 4. That the Ld. CIT(E) has erred both on facts and in law in exceeding the limited scope of enquiry permissible at the stage 4 of grant of registration under section 12A by entering into issues beyond examination of the objects and genuineness of activities of the appellant. 5. That the Ld. CIT(E) has erred both on facts and in law in rejecting the application for registration under section 12A of the Act, arbitrarily rejecting the explanation and evidences brought on record by the assessee. 6. That the appellant craves leave to add, amend OR alter any of the grounds of appeal.”

2.

During proceedings before us the Ld. Counsel for the assess filed a written submissions which is reproduced as under :-

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3.

The Ld. Counsel of the assessee also argued on the line of the facts given in the written submission.

4.

Per contra the Ld. DR relied on the order of the Ld. CIT(E).

5.

We have considered the findings given by the Ld. CIT(E) in his order and we have also considered the written submission filed by the Ld. Counsel for the assessee as well as his arguments made before us during proceedings.

6.

We have also considered different orders given by the coordinate Benches of ITAT on this issue and we are of this considered view that the matter regarding income of the assessee and its expenditure needs further enquiry and investigation from the point of view of the charitable nature of the trust. Accordingly, the case is remanded back to the file of the Ld.CIT(E) to re-examine the nature of income they earned from various activities to decide the case accordingly.

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7.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open Court on 12.08.2026.

Sd/- Sd/- .SD (MAHAVIR SINGH) (KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBR Dated : 12/08/2026 *Neha 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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