AASHRAY CHARITABLE TRUST ,HARYANA vs. CIT(EXEMPTION), DELHI

ITA 2625/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2026-273 pages

No AI summary yet for this case.

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

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Alok kumar Gupta, CA
For Respondent: Ms. Lalita Kumari, CIT-DR
Hearing: 29/06/2026Pronounced: 29/06/2026

PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Delhi [CIT(E), in short] dated 02.03.2026 rejecting the approval/registration sought u/s 12AB/(1)(b)(ii) and 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).

2.

From the perusal of the orders, it is observed that assessee ld. CIT(E) has denied the registration u/s 12AB(1)(ii)(b) as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has Aashray Charitable Trust vs. CIT(E) failed to substantiate the charitable activi

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.