SETH PARKASH CHAND SURTIA CHARITABLE TRUST,HARYANA vs. CIT(E) WARD ROHTAK, HARYANA

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ITA 1569/DEL/2026Status: DisposedITAT Delhi04 August 2026AY 2027-284 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and granted the assessee one more opportunity to present its case before the CIT(E) with supporting documents. The CIT(E) is directed to decide the application on merits.

What were the facts?

The assessee trust filed an application for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application due to the assessee's non-compliance with notices seeking details about the trust's activities and objects. The appeal was filed belatedly.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application for non-compliance, and if the assessee should be granted another opportunity to present its case.

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 “A” NEW DELHI

For Appellant: Ms Shruti Khandelwal, CA
For Respondent: Shri Jitender Singh, CIT, DR
Pronounced: 04.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” NEW DELHI SHRI M. BALAGANESH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No.1569/Del/2026 Assessment Year : 2027-28 Seth Parkash Chand Surtia Commissioner of Income Tax Charitable Trust, (Exemptions), Near Railway Crossing, Rohtak, Rori Road, Kalanwali, v/s Haryana. Sirsa, Haryana – 125201. PAN: AAJTS4832R Appellant Respondent Assessee by Ms Shruti Khandelwal, CA Department by Shri Jitender Singh, CIT, DR 04.06-2026 Date of Hearing Date of Pronouncement 04.08.2026

ORDER Per Kavitha Rajagopal, J M:

This appeal is filed by the assessee challenging the order passed by the Ld. Commissioner of Income Tax (Exemptions) [‘the Ld. CIT(E)’, for short] under Section 12AB of the Income Tax Act, 1961 ('the Act' for short) vide order dated 13.11.2025.

2.

It is observed that the assessee has filed the present appeal belatedly beyond the period of limitation by 13 days for which the assessee has filed application

2 ITA No.1569/Del/ 2026 Seth Parkash Chand Surtia Charitable Trust vs. CIT(E) along with affidavit for condonation of the said delay. Upon perusal of the same and considering the rival contentions, we deem it fit to condone the delay as there being ‘sufficient cause.’ Delay condoned.

3.

The brief facts are that the assessee Trust has filed an application for registration u/s 12A(1)(ac)(ii) of the Act dated 21.08.2025 before the Ld. CIT(E) for grant of registration under Section 12AB of the Act. The ld.CIT(E) rejected the application for registration u/s 12AB of the Act filed in Form 10AB as per the provisions of Section 12A(1)(ac)(ii) of the Act on the ground that the assessee has been non-compliant despite sufficient opportunity. Aggrieved, the assessee is in appeal before us challenging the order of the Ld.CIT(E).

4.

We have heard the rival submissions and perused the material available on record. It is observed that the Ld. CIT(E) had rejected the assessee’s application for registration u/s 12AB of the Act on the ground that various notices were issued to the assessee seeking for details to substantiate the genuineness of the activities of the assessee Trust and the nature of objects along with relevant documentary evidences. It is observed that the assessee has been non-compliant throughout the proceedings before the Ld.CIT(E) who, then, proceeded to reject the assessee’s application for registration u/s 12AB of the Act. Before us, the Ld. AR prayed that the assessee be given one more opportunity to present its case before the Ld. CIT(E) seeking for registration u/s 12AB of the Act for the reason that the assessee

3 ITA No.1569/Del/ 2026 Seth Parkash Chand Surtia Charitable Trust vs. CIT(E) Trust has been carrying out genuine charitable activities. The Ld. DR relied on the order of the Ld. CIT(E).

5.

On the above facts of the case, we deem it fit to extend the assessee one more opportunity to present before the Ld. CIT(E) its claim for registration u/s 12AB of the Act along with all supporting documentary evidences to establish the nature of objects and the genuineness of the activities of the assessee Trust, thereby adhering to the principles of natural justice and in the interest of justice dispensation. The assessee is directed to strictly comply with the proceedings before the Ld. CIT(E) without any undue delay from its side. The Ld. CIT(E) shall dispose of the application on the merits of the case and in accordance with the law. The grounds raised by the assessee are hereby allowed for statistical purpose.

6.

In the result, the appeal filed by the assessee is hereby allowed for statistical purpose.

Order pronounced in the open court on 04.08.2026.

Sd/- Sd/- (M. BALAGANESH) (KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 04th August, 2026 dk

4 ITA No.1569/Del/ 2026 Seth Parkash Chand Surtia Charitable Trust vs. CIT(E) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. Dr, ITAT, Mumbai 5. Guard File. BY ORDER, //True COPY// (Assistant Registrar) ITAT, Delhi Benches

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