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

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

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's failure to provide details, granted one more opportunity in the interest of natural justice. The case was remitted back to the CIT(Exemptions) for fresh adjudication.

What were the facts?

The assessee, Aashray Charitable Trust, sought registration under sections 12AB and 80G of the Income Tax Act. The CIT(Exemptions) rejected the application as the trust failed to provide required details and substantiate its charitable activities.

What were the issues?

Whether the CIT(Exemptions) was justified in rejecting the registration applications for failure to provide details and substantiate charitable activities.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2624/Del/2026 (ASSESSMENT YEAR 2026-27) ITA No.2625/Del/2026 (ASSESSMENT YEAR 2026-27)

Aashray Charitable Trust, CIT(Exemptions), C/o Alok Kumar Gupta & Co. Delhi. Chartered Accountants 877, Vs. Sector 17, Faridabad, Haryana-121002. PAN-AAATA1306M (Appellant) (Respondent) Assessee by Shri Alok kumar Gupta, CA Department by Ms. Lalita Kumari, CIT-DR. Date of Hearing 29/06/2026 Date of Pronouncement 29/06/2026 O R D E R 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

2 ITA Nos.2624 & 2625 /Del/2026 Aashray Charitable Trust vs. CIT(E) failed to substantiate the charitable activities and genuineness of its objects. Similarly in absence of requisite details, the application for registration u/s 80G was also rejected.

3.

Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, it is requested that if one opportunity is granted, assessee would file all the documentary evidences as required by Ld. CIT(E) in order to establish the charitable nature of the activities carried out by it.

4.

Per contra, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

5.

We have heard the rival submissions and from the perusal of the order of Ld. CIT(E), though despite of various opportunities, assessee was filed to file any details to establish the genuineness of its activity being carried out for charitable purposes thus, the ld. CIT(E) has denied the registration u/s 12A(1)(b)(ii) and 80G(5) of the Act.

6.

Under these facts and circumstances of the case and in the interest of natural justice, one more opportunity is allowed to the assessee and both the issues are remitted back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions both the appeals of the assessee are allowed for statistical purposes.

3 ITA Nos.2624 & 2625 /Del/2026 Aashray Charitable Trust vs. CIT(E) 7. In the result, both the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced in the open Court on 29.06.2026.

Sd/- Sd/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 07.07.2026. *PK, 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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