CITIZENS RELIEF REHABILITATION & EDUCATION FUND,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION)- DELHI, DELHI

Since both the appeals relate to the same assessee, these are heard analogously and are being disposed of by a common order.

It is on record that the assessee trust was created by Lt. Gen. J.S. Aurora (Retd.) solely for public and charitable purposes for the benefit of all persons without regard to sex, age, religion or domicile. The objects of the Trust are as follows: A. Provision for educational, vocational facilities to needy persons & students in general and in particular B. Provision of relief and rehabilitation to families effected in calamities like flood, drought, famine, riots etc. C. Provision of medical relief, in general, to the deserving sector of the society and in particular: D. Provision of any other benefit to the public and advancement of any other objects of general public utility not involving the carrying on of any activity for profit E. Provision of any donations, grants, assistance of any kind to any person or persons or institutions for any of the objects of the Trust.

The Trust also provides scholarships to the meritorious students from families affected by 1984 anti-Sikh riots every year during its annual symposium for 1984 genocide as also on record.

It further appears from the order passed by the Learned CIT(E) that the application dated 29.09.2025 in Form AB for grant of registration under Section 12A(1)(ac)(ii) of the Act was turned down in the absence of requisite details not filed by the assessee. Further that, absence of required irrecoverable clause in the trust deed as one of the major factors considered against the assessee and

Thus, it appears that the trust was created solely for the benefit of the public at large irrecoverable nature which is clearly appearing from the preamble and objects of the trust. In fact, the assets of this trust at the time of dissolution, has clearly stated to be dealt with in the manner narrated in Clause No.23 as above. Further that, on a conjoint reading of the preamble from Clause 1 to 23 of the memorandum, it is evident that the trust is a public charitable trust and beneficiary thereof are none but public at large. The trust fund vests with the Trustees and the settler has no power to revoke the trust. Relevant to mention that the settler Lt. Gen. J.S. Aurora (Retd.) has already left his heavenly abode and therefore, no one apart from the said settler has the power to revoke the trust. This particular factual aspect of the matter has not been able to be controverted by the Learned DR.

Thus, having regard to the entire aspect of the matter particularly when it appears that the documents were duly placed before the Learned CIT(E), acknowledgement whereof annexed to pages 23-27 of the paper book filed before us perusal of those does not create any doubt on the charitable activities of the assessee’s Trust and further that, the irrecoverable clause since does exist, the rejection of registration applied for by the assessee by and under the application dated 29.09.2025 in Form 10AB under section 12A(1)(ac)(ii) of the Act is palpably bad and therefore, liable to be quashed. We pass order accordingly. 4

The application dated 29.09.2025 in Form 10AB under section 80G is consequentially also allowed in view of the copy of the registration under Section 80G prior to 01.04.2021 having been duly placed before the Learned CIT(E) as per his request by the assessee which is also placed before us and having regard to the existence of required irrecoverable clause in the trust deed as observed herein above, the said application under Section 80G filed by the assessee deserves to be allowed. Thus, we allow the same. The Learned CIT(E) is directed to grant the Registration certificates in the both applications forthwith in terms of above observation.

In the result, both the appeals preferred by the assessee are allowed for statistical purposes. Order pronounced in the open court on 09.07.2026